Aspects of spatial distribution of tax revenues in terms of usage in regional budgets

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86096021" target="_blank" >RIV/61989100:27510/15:86096021 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Aspects of spatial distribution of tax revenues in terms of usage in regional budgets

Popis výsledku v původním jazyce

The paper is focused on the tax collection issue in the Czech Republic from the point of territorial view and the consideration of suitability of the fiscal federalism model in the Czech Republic conditions, all from the point of formation of regional budgets revenues. There are reflected the aspects of evaluation, which are influencing the tax collection by the affiliation to the relevant territory, where the territorial aspect of regions are monitored. The tax collection in regions is influenced by the number of conditions, especially by the aspects of effective tax administration including control possibilities. By the tax collecting, there is highlighted the effective tax administration. However the effective tax administration does not allow usingof tax revenues collected in the relevant territorial units for usage as its own regional budget resources.

Název v anglickém jazyce

Aspects of spatial distribution of tax revenues in terms of usage in regional budgets

Popis výsledku anglicky

The paper is focused on the tax collection issue in the Czech Republic from the point of territorial view and the consideration of suitability of the fiscal federalism model in the Czech Republic conditions, all from the point of formation of regional budgets revenues. There are reflected the aspects of evaluation, which are influencing the tax collection by the affiliation to the relevant territory, where the territorial aspect of regions are monitored. The tax collection in regions is influenced by the number of conditions, especially by the aspects of effective tax administration including control possibilities. By the tax collecting, there is highlighted the effective tax administration. However the effective tax administration does not allow usingof tax revenues collected in the relevant territorial units for usage as its own regional budget resources.

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

2015

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 2015 : proceedings of the 20th international conference

ISBN

978-80-245-2094-0

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

267-272

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

17. 4. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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