Application of the criterion of the number of pupils in the budgetary allocation of taxes for municipalities

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10237055" target="_blank" >RIV/61989100:27510/17:10237055 - isvavai.cz</a>

Výsledek na webu

<a href="http://kvf.vse.cz/wp-content/uploads/2013/11/TPAVF-2017-final.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2013/11/TPAVF-2017-final.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Application of the criterion of the number of pupils in the budgetary allocation of taxes for municipalities

Popis výsledku v původním jazyce

The paper is focused on the evaluation of the impact of one of the criteria in the budgetary allocation of taxes to municipalities in the Czech Republic, namely the criterion of sharing taxes per pupil. By means of this criterion are the municipalities receiving the funds to finance the operating costs of schools. Besides the sources of the budget tax allocation the municipalities receive e.g. the financial resources in the form of individual grants for investments in education. In the paper is evaluated, how corresponds the existing criterion of tax sharing per pupil of 7% of total shared taxes to the costs of education in municipalities and there are also proposed changes that would objectified the financing of education in municipalities.

Název v anglickém jazyce

Application of the criterion of the number of pupils in the budgetary allocation of taxes for municipalities

Popis výsledku anglicky

The paper is focused on the evaluation of the impact of one of the criteria in the budgetary allocation of taxes to municipalities in the Czech Republic, namely the criterion of sharing taxes per pupil. By means of this criterion are the municipalities receiving the funds to finance the operating costs of schools. Besides the sources of the budget tax allocation the municipalities receive e.g. the financial resources in the form of individual grants for investments in education. In the paper is evaluated, how corresponds the existing criterion of tax sharing per pupil of 7% of total shared taxes to the costs of education in municipalities and there are also proposed changes that would objectified the financing of education in municipalities.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

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 2017 : proceedings of the 22nd international conference : April 7-8, 2017, Prague, Czech Republic

ISBN

978-80-245-2242-5

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

6

Strana od-do

163-168

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

7. 4. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000456193700024