Factors Influencing Revenues of Shared Tax for Municipalities

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10247787" target="_blank" >RIV/61989100:27510/21:10247787 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/raspo/Conference-Proceedings_RASPO_2021.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/raspo/Conference-Proceedings_RASPO_2021.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Factors Influencing Revenues of Shared Tax for Municipalities
Original language description
The paper focuses on the issue of the impact of budgetary allocation of taxes on the management of municipalities in the Czech Republic. The budgetary allocation of taxes for municipalities in the Czech Republic is based on the sharing of earned taxes between the state budget, regional budgets and municipal budgets. Tax sharing for municipalities is carried out on the basis of criteria of population, pupils and area of municipalities. Actual tax revenues for municipalities are affected by the rate of tax sharing, economic growth reflected in the size of taxes earned and other factors that are reflected in tax sharing revenues. The aim of the paper is to evaluate the effects of budgetary allocation of taxes on the economy of municipalities and to assess the main influences that were reflected in the size of revenues from shared taxes in municipal budgets in the period 2014-2020 and especially in 2020.
Czech name
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Czech description
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Project
<a href="/en/project/TL01000145" target="_blank" >TL01000145: Methodological - application tools for efficiency financial management of territorial structured statutory city</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Development and Adnimistration of Border Areas of the Czech republic and Poland: support for sustainable development : Conference Proceedings of RASPO 2021
ISBN
978-80-248-4526-5
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
252-258
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Jun 17, 2021
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000865456900029

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