Personal Income Tax as a Stimulus Tax of Municipal Budgets

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

Personal Income Tax as a Stimulus Tax of Municipal Budgets

Popis výsledku v původním jazyce

In the paper, there is reflected the issue of the revenues of municipal budgets in the conditions of the Czech Republic. Especially, there is dealt with the personal income tax which plays the role of stimulus tax. Revenue of this tax, considering particular municipality, is given by the residence of entrepreneurs ? natural persons ? in the territory of the specific municipality. The author analyses role of this tax in municipal budgets in relation to the development in time; he also focuses on the taximpact to municipalities according to the drains on profits, size of the entrepreneurs´ profit and the number of entrepreneurs in the municipality. In the paper, there is also simulated the tax collection and different impacts on municipalities are shown. The issue of equity in size of tax revenue in municipal budgets is addressed; there are proposed possible solutions of problematic aspects of equity among municipalities.The paper shows that the use of this tax in the form of a tax stim

Název v anglickém jazyce

Personal Income Tax as a Stimulus Tax of Municipal Budgets

Popis výsledku anglicky

In the paper, there is reflected the issue of the revenues of municipal budgets in the conditions of the Czech Republic. Especially, there is dealt with the personal income tax which plays the role of stimulus tax. Revenue of this tax, considering particular municipality, is given by the residence of entrepreneurs ? natural persons ? in the territory of the specific municipality. The author analyses role of this tax in municipal budgets in relation to the development in time; he also focuses on the taximpact to municipalities according to the drains on profits, size of the entrepreneurs´ profit and the number of entrepreneurs in the municipality. In the paper, there is also simulated the tax collection and different impacts on municipalities are shown. The issue of equity in size of tax revenue in municipal budgets is addressed; there are proposed possible solutions of problematic aspects of equity among municipalities.The paper shows that the use of this tax in the form of a tax stim

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014

ISBN

978-80-7478-534-4

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

314-321

Název nakladatele

Wolters Kluwer Česká republika

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

11. 4. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000348877900034