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

页码：855 / 861

页数：7