Influence of evolution of the tax revenues to the sharing of tax revenues of the state budget and municipal budgets

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86099429" target="_blank" >RIV/61989100:27510/16:86099429 - 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

Influence of evolution of the tax revenues to the sharing of tax revenues of the state budget and municipal budgets

Popis výsledku v původním jazyce

The paper is focused on the evaluation of the evolution of tax sharing between the state budget and the budgets of municipalities in the Czech Republic. Tax sharing is based on the distribution of tax revenues between the state budget, municipal budgets, budgets of regions and state funds at a specified ratio. The system of tax sharing introduced in 2001 was evolved, however its main base, i.e. the types of shared taxes, remain unchanged. To evaluate there is observed ratio of taxes received by state budget on the one hand and the budgets of municipalities on the other. Evolution of monitored taxes respectively of their parts is autonomous and the resulting ratio of taxes between budgets is influenced by the structure of taxes, by changes of portions in tax sharing and by evolution of revenues in individual taxes. Paper evaluates key issues that affect the tax sharing between municipalities and the state budget.

Název v anglickém jazyce

Influence of evolution of the tax revenues to the sharing of tax revenues of the state budget and municipal budgets

Popis výsledku anglicky

The paper is focused on the evaluation of the evolution of tax sharing between the state budget and the budgets of municipalities in the Czech Republic. Tax sharing is based on the distribution of tax revenues between the state budget, municipal budgets, budgets of regions and state funds at a specified ratio. The system of tax sharing introduced in 2001 was evolved, however its main base, i.e. the types of shared taxes, remain unchanged. To evaluate there is observed ratio of taxes received by state budget on the one hand and the budgets of municipalities on the other. Evolution of monitored taxes respectively of their parts is autonomous and the resulting ratio of taxes between budgets is influenced by the structure of taxes, by changes of portions in tax sharing and by evolution of revenues in individual taxes. Paper evaluates key issues that affect the tax sharing between municipalities and the state budget.

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

2016

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 2016: proceedings of the 21th international conference : Praha, 15 and 16 April 2016

ISBN

978-80-245-2155-8

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

107-111

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

15. 4. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000392677500017