Tax Revenues Structure of Municipal Budgets in Size Groups of Municipalities
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10237002" target="_blank" >RIV/61989100:27510/17:10237002 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/ves/cs/sbornik/" target="_blank" >https://www.ekf.vsb.cz/ves/cs/sbornik/</a>
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Tax Revenues Structure of Municipal Budgets in Size Groups of Municipalities
Original language description
The main share of municipal budget sources in the Czech Republic consists of tax revenues. These tax revenues of municipalities are on the one hand the shares of selected taxes, which are income tax, value added tax and real estate tax, distributed according to the established criteria, and on the other hand other income, e.g. from fees. The paper is focused on the observation of the share of individual portions of tax revenues in the structure of total tax revenues of municipalities. For this evaluation, the municipalities are divided into 11 size groups, in which are assessed the shares of individual items on total tax revenues and the size of tax revenues per capita in individual size groups of municipalities. By the observed values and the income structure can be examined what affects the tax revenues in size groups of municipalities. Although the rules for tax revenues of municipalities are unified, the individual conditions of individual municipalities are manifested by differences in resources of economy management. Attention is also focused on the causes that affect the size of tax revenues of small municipalities.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50602 - Public administration
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Public Economics and Administration 2017 : proceedings of the 12th international scientific conference : September 12-13, 2017, Ostrava, Czech Republic
ISBN
978-80-248-4131-1
ISSN
1805-9104
e-ISSN
neuvedeno
Number of pages
5
Pages from-to
342-346
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 12, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—