J 2017

DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES

BLECHOVÁ, Beata and Šárka SOBOTOVIČOVÁ

Basic information

Original name

DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES

Authors

BLECHOVÁ, Beata (203 Czech Republic, belonging to the institution) and Šárka SOBOTOVIČOVÁ (203 Czech Republic, belonging to the institution)

Edition

Economy of Region, 2017, 2072-6414

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50204 Business and management

Country of publisher

Russian Federation

Confidentiality degree

není předmětem státního či obchodního tajemství

RIV identification code

RIV/47813059:19520/17:00010932

Organization unit

School of Business Administration in Karvina

Keywords in English

corporate income tax; municipalities; personal income tax; regions; spot method; tax imposed; tax revenues; tax yield; tax yield coefficient; value-added tax
Změněno: 7/2/2020 10:58, RNDr. Daniel Jakubík

Abstract

V originále

The paper deals with the issue of disparities in the tax revenue and yield coefficients of individual regions of the Czech Republic in the period from 2005 to 2014. The subject-matter of the research are the income taxes and the value-added tax, which are important tax revenues of public budgets and the source of financing of the regional and municipal budgets. For a comparison of the regions, the spot method is used. According to the results, the ranking of the regions is compiled. The spot method is based on the model region, which reaches the maximum values of a selected indicator. Furthermore, we calculated the indexes of revenues, along with yield coefficients of the value added tax as well as the corporate and personal income tax for each region. Tax revenues are affected in particular by legislative changes, but also by geographic, demographic and socio-economic differences among the regions. The authors have verified an assumption that individual regions have the same position in terms of both investigated variables. This assumption was not confirmed. It was found that the order of the regions for the examined variables was different. On the contrary, regions with a high share of tax revenues have low values in terms of tax yield coefficients.