Other formats:
BibTeX
LaTeX
RIS
@article{35959, author = {Blechová, Beata and Sobotovičová, Šárka}, article_number = {4}, keywords = {corporate income tax; municipalities; personal income tax; regions; spot method; tax imposed; tax revenues; tax yield; tax yield coefficient; value-added tax}, language = {eng}, issn = {2072-6414}, journal = {Economy of Region}, title = {DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES}, volume = {13}, year = {2017} }
TY - JOUR ID - 35959 AU - Blechová, Beata - Sobotovičová, Šárka PY - 2017 TI - DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES JF - Economy of Region VL - 13 IS - 4 SP - 1304-1313 EP - 1304-1313 SN - 20726414 KW - corporate income tax KW - municipalities KW - personal income tax KW - regions KW - spot method KW - tax imposed KW - tax revenues KW - tax yield KW - tax yield coefficient KW - value-added tax N2 - 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. ER -
BLECHOVÁ, Beata and Šárka SOBOTOVIČOVÁ. DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES. \textit{Economy of Region}. vol.~13, No~4, p.~1304-1313. ISSN~2072-6414. 2017.
|