Influence of criteria of the employees number in the municipality to the tax revenues of municipalities
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86096041" target="_blank" >RIV/61989100:27510/15:86096041 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Influence of criteria of the employees number in the municipality to the tax revenues of municipalities
Popis výsledku v původním jazyce
The budgetary allocation of taxes is an important source of municipal budgets and generates in average a share of 55% of total municipal revenues. One of the used criteria is the distribution of income tax of individuals from employment according to the number of employed persons in the municipality, which is applied from 2002. This paper analyzes the influence of municipalities' tax revenues by criterion of the number of employees in the municipality in connection with the fact that the decisive criterion for providing of tax revenues to municipalities is the number of inhabitants. Assessment of those incomes then tracks the effects of the given criterion in terms of differentiation between municipalities and then the overall the role of given criterion in the frame of budgetary allocation of taxes for municipalities.
Název v anglickém jazyce
Influence of criteria of the employees number in the municipality to the tax revenues of municipalities
Popis výsledku anglicky
The budgetary allocation of taxes is an important source of municipal budgets and generates in average a share of 55% of total municipal revenues. One of the used criteria is the distribution of income tax of individuals from employment according to the number of employed persons in the municipality, which is applied from 2002. This paper analyzes the influence of municipalities' tax revenues by criterion of the number of employees in the municipality in connection with the fact that the decisive criterion for providing of tax revenues to municipalities is the number of inhabitants. Assessment of those incomes then tracks the effects of the given criterion in terms of differentiation between municipalities and then the overall the role of given criterion in the frame of budgetary allocation of taxes for municipalities.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50602 - Public administration
Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2015
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Public Economics and Administration 2015 : proceedings of the 11th international scientific conference : Ostrava, Czech Republic, 8th-9th September 2015
ISBN
978-80-248-3839-7
ISSN
1805-9104
e-ISSN
neuvedeno
Počet stran výsledku
6
Strana od-do
197-202
Název nakladatele
VŠB - Technical University of Ostrava
Místo vydání
Ostrava
Místo konání akce
Ostrava
Datum konání akce
8. 9. 2015
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
000377394000031