EVALUATION OF PUBLIC FINANCE IN THE TOURISM SECTOR AT THE MUNICIPAL BUDGET LEVEL

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

EVALUATION OF PUBLIC FINANCE IN THE TOURISM SECTOR AT THE MUNICIPAL BUDGET LEVEL

Popis výsledku v původním jazyce

The Assessment of public finance in the context of their allocation function is usually defined by criteria called. 3E: economy, efficiency and effectiveness. This approach is used for analyses of public finance at the municipal level from the point of view of revenues from local taxes in direct connection with tourism and expenditures invested into tourism sector on the other hand. There is a total of 6,252 municipalities in the Czech Republic (2015). 903 municipalities (14.4 %) applied a local spa or recreational stay fee and 1,387 municipalities (22.2 %) applied local accommodation capacity fee in 2015. Municipalities gained 6.8 bn. CZK from both local fees during the reporting period 2000 – 2015. Prague, the capital city, holds a dominant position as far as the volume of financial means drawn through these fees is concerned. Investments into tourism development is much lower on the local level. The article aims to evaluate utilization of public finances in the tourism sector on local budget levels in the Czech Republic. A time series analysis, Pearson correlation coefficient, index analysis and comparison were used to achieve the goal. The primary and secondary data were subjected to the analysis.

Název v anglickém jazyce

EVALUATION OF PUBLIC FINANCE IN THE TOURISM SECTOR AT THE MUNICIPAL BUDGET LEVEL

Popis výsledku anglicky

The Assessment of public finance in the context of their allocation function is usually defined by criteria called. 3E: economy, efficiency and effectiveness. This approach is used for analyses of public finance at the municipal level from the point of view of revenues from local taxes in direct connection with tourism and expenditures invested into tourism sector on the other hand. There is a total of 6,252 municipalities in the Czech Republic (2015). 903 municipalities (14.4 %) applied a local spa or recreational stay fee and 1,387 municipalities (22.2 %) applied local accommodation capacity fee in 2015. Municipalities gained 6.8 bn. CZK from both local fees during the reporting period 2000 – 2015. Prague, the capital city, holds a dominant position as far as the volume of financial means drawn through these fees is concerned. Investments into tourism development is much lower on the local level. The article aims to evaluate utilization of public finances in the tourism sector on local budget levels in the Czech Republic. A time series analysis, Pearson correlation coefficient, index analysis and comparison were used to achieve the goal. The primary and secondary data were subjected to the analysis.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

APPLICATIONS OF MATHEMATICS AND STATISTICS IN ECONOMICS 2017 CONFERENCE PROCEEDINGS FULL TEXT PAPERS

ISBN

978-83-7695-693-0

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

343-354

Název nakladatele

Wrocław University of Economics

Místo vydání

Wrocław

Místo konání akce

Wrocław

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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