Application of the criterion of the number of pupils in the budgetary allocation of taxes for municipalities
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10237055" target="_blank" >RIV/61989100:27510/17:10237055 - isvavai.cz</a>
Result on the web
<a href="http://kvf.vse.cz/wp-content/uploads/2013/11/TPAVF-2017-final.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2013/11/TPAVF-2017-final.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Application of the criterion of the number of pupils in the budgetary allocation of taxes for municipalities
Original language description
The paper is focused on the evaluation of the impact of one of the criteria in the budgetary allocation of taxes to municipalities in the Czech Republic, namely the criterion of sharing taxes per pupil. By means of this criterion are the municipalities receiving the funds to finance the operating costs of schools. Besides the sources of the budget tax allocation the municipalities receive e.g. the financial resources in the form of individual grants for investments in education. In the paper is evaluated, how corresponds the existing criterion of tax sharing per pupil of 7% of total shared taxes to the costs of education in municipalities and there are also proposed changes that would objectified the financing of education in municipalities.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
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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
Theoretical and practical aspects of public finance 2017 : proceedings of the 22nd international conference : April 7-8, 2017, Prague, Czech Republic
ISBN
978-80-245-2242-5
ISSN
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e-ISSN
neuvedeno
Number of pages
6
Pages from-to
163-168
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 7, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000456193700024