DIFFERENT POSITION OF THE CZECH REPUBLIC REGIONS IN TERMS OF TAX REVENUES

被引：1
|
作者：
Sobotovicova, Sarka [1 ]
Blechova, Beata [1 ]
机构：
[1] Silesian Univ Opava, Sch Business Adm Karvina, Dept Finance & Accounting, Univ Namesti 1934-3, Karvina 73340, Czech Republic
来源：
20TH INTERNATIONAL COLLOQUIUM ON REGIONAL SCIENCES | 2017年
关键词：
municipal governments; shared taxes; income tax; value added tax;
D O I：
10.5817/CZ.MUNI.P210-8587-2017-112
中图分类号：
P9 [自然地理学]; K9 [地理];
学科分类号：
0705 ; 070501 ;
摘要：
Aim of this article is to assess the position of individual regions of the Czech Republic in terms of their share in tax collection in the period from 2005 to 2014. The research is focused on income taxes and value added tax, which are significant tax revenue for public budgets and financing resources for budgets of regions and municipalities. For a comparison of the regions scaling is used, namely the method of semaphore. Furthermore yield coefficients for value-added tax, corporate income tax and income tax of individuals are calculated for each region. Tax imposed and collection are mainly influenced by legislative changes, but also by geographic, demographic and socio-economic differences between regions.
引用
收藏
页码：855 / 861
页数：7
相关论文
共 50 条
  • [1] REGIONAL TAX REVENUES AS THE INDICATORS OF ECONOMIC ACTIVITY OF REGIONS IN THE CZECH REPUBLIC
    Zimmermannova, Jarmila
    Skalickova, Jolana
    Siroky, Jan
    FINANCE AND PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE, 2015, : 1696 - 1708
  • [2] Corrective Coefficients in the Context of Property Tax Revenues in the Czech Republic Regions
    Sobotovicova, Sarka
    Janouskova, Jana
    SBORNIK PRISPEVKU Z MEZINARODNI VEDECKE KONFERENCE: REGION V ROZVOJI SPOLECNOSTI 2016, 2016, : 881 - 889
  • [3] PROPERTY TAX IN THE REGIONS OF THE CZECH REPUBLIC
    Janouskova, Jana
    Sobotovicova, Sarka
    E & M EKONOMIE A MANAGEMENT, 2017, 20 (04): : 120 - 134
  • [4] The Dependence of Tax Revenues of the Czech Republic in the Development of Czech and German Macroeconomic Indicators
    Bayer, Ondrej
    Proceedings of the 18th International Conference: Theoretical and Practical Aspects of Public Finance 2013, 2013, : 10 - 17
  • [5] PHILANTHROPY IN TERMS OF TAX POLICY IN THE CZECH REPUBLIC
    Janouskova, Jana
    FINANCE AND PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE, 2015, : 510 - 521
  • [6] The Dependence of Tax Revenues in the Czech Republic and Germany: Case of Elasticity and Granger Causality
    Bayer, Ondrej
    PROCEEDINGS OF THE 19TH INTERNATIONAL CONFERENCE: THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2014, 2014, : 10 - 18
  • [7] Are direct tax revenues in Poland, Slovak and Czech Republic influenced by each other?
    Bayer, Ondrej
    18TH INTERNATIONAL CONFERENCE ENTERPRISE AND COMPETITIVE ENVIRONMENT, 2015, : 56 - 65
  • [8] OPTIONAL CCCTB IMPLEMENTATION AND ITS IMPACT ON THE CORPORATE TAX REVENUES IN THE CZECH REPUBLIC
    Nerudova, Danuse
    Solilova, Veronika
    FINANCE AND PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE, 2015, : 1026 - 1035
  • [9] MANDATORY CCCTB IMPLEMENTATION IN THE EUROZONE AND ITS IMPACT ON CORPORATE TAX REVENUES IN THE CZECH REPUBLIC
    Nerudova, Danuse
    Solilova, Veronika
    E & M EKONOMIE A MANAGEMENT, 2018, 21 (01): : 4 - 23
  • [10] CHANGES IN MIGRATION TO RURAL REGIONS IN THE CZECH REPUBLIC: POSITION AND PERSPECTIVES
    Novotna, Marie
    Preis, Jiri
    Kopp, Jan
    Bartos, Michael
    MORAVIAN GEOGRAPHICAL REPORTS, 2013, 21 (03) : 37 - 54
12345