Factors Influencing Revenues of Shared Tax for Municipalities

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10247787" target="_blank" >RIV/61989100:27510/21:10247787 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ekf.vsb.cz/export/sites/ekf/raspo/Conference-Proceedings_RASPO_2021.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/raspo/Conference-Proceedings_RASPO_2021.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Factors Influencing Revenues of Shared Tax for Municipalities

Popis výsledku v původním jazyce

The paper focuses on the issue of the impact of budgetary allocation of taxes on the management of municipalities in the Czech Republic. The budgetary allocation of taxes for municipalities in the Czech Republic is based on the sharing of earned taxes between the state budget, regional budgets and municipal budgets. Tax sharing for municipalities is carried out on the basis of criteria of population, pupils and area of municipalities. Actual tax revenues for municipalities are affected by the rate of tax sharing, economic growth reflected in the size of taxes earned and other factors that are reflected in tax sharing revenues. The aim of the paper is to evaluate the effects of budgetary allocation of taxes on the economy of municipalities and to assess the main influences that were reflected in the size of revenues from shared taxes in municipal budgets in the period 2014-2020 and especially in 2020.

Název v anglickém jazyce

Factors Influencing Revenues of Shared Tax for Municipalities

Popis výsledku anglicky

The paper focuses on the issue of the impact of budgetary allocation of taxes on the management of municipalities in the Czech Republic. The budgetary allocation of taxes for municipalities in the Czech Republic is based on the sharing of earned taxes between the state budget, regional budgets and municipal budgets. Tax sharing for municipalities is carried out on the basis of criteria of population, pupils and area of municipalities. Actual tax revenues for municipalities are affected by the rate of tax sharing, economic growth reflected in the size of taxes earned and other factors that are reflected in tax sharing revenues. The aim of the paper is to evaluate the effects of budgetary allocation of taxes on the economy of municipalities and to assess the main influences that were reflected in the size of revenues from shared taxes in municipal budgets in the period 2014-2020 and especially in 2020.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

<a href="/cs/project/TL01000145" target="_blank" >TL01000145: Metodicko aplikační nástroje pro efektivní finanční řízení územně členěného statutárního města</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

Development and Adnimistration of Border Areas of the Czech republic and Poland: support for sustainable development : Conference Proceedings of RASPO 2021

ISBN

978-80-248-4526-5

ISSN

—

e-ISSN

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Počet stran výsledku

7

Strana od-do

252-258

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

17. 6. 2021

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000865456900029