| Title: | Rozpočtové určení daní a kraje |
| Other Titles: | Budgetary tax assignment and regions |
| Authors: | Lajtkepová, Eva |
| Citation: | ŠLECHTOVÁ SOJKOVÁ, O. (ed.) Trendy v podnikání 2022, Plzeň 2023, s. 164-173. |
| Issue Date: | 2022 |
| Publisher: | Faculty of Economics University of West Bohemia |
| Document type: | konferenční příspěvek conferenceObject |
| URI: | http://hdl.handle.net/11025/54510 |
| ISBN: | 978-80-261-1129-0 |
| Keywords: | rozpočtová daňová asignace;fiskální federalismus;kraj;tax decentralization;VAT |
| Keywords in different language: | budgetary tax assignment;fiscal federalism;region;tax decentralization;VAT |
| Abstract in different language: | The regions were established by the Constitutional Law No. 347/1997 Coll. The income of regions mainly includes transfers from the state budget and transfer of shared taxes. The Act No. 243/2000 Coll. determines the share of the regions in the state-wide collected taxes, the shares of the regions are determined by a fixed percentage that does not change over time. The purpose of the paper is to refer to the inequality of the income from the shared taxes and the need to adjust the percentage shares. In particular, the income of the regions from the shared taxes do not reflect the changes in the population. Among the region’s share in the shared taxes and the variable population of the region, size, number of municipalities and number of allowance organisations, the Spearman’s rank correlation coefficient indicates a strong dependence of the region’s proportion of the shared taxes and the size, while a medium-strong dependence in the other cases. The cluster analysis was conducted with the variables the region’s population and share in the shared taxes. The result of the cluster analysis is identification of four clusters, whereas the one containing the South Moravian, Central Bohemian and Moravian-Silesian Regions indicates their similarity in the need to increase the share in the shared taxes. Therefore, if the regions’ shares in the state-wide collected shared taxes were to be adjusted according to Act No. 243/2000 Coll., it would mainly have to be about increasing the share of these three regions. |
| Rights: | © Authors of papers |
| Appears in Collections: | Trendy v podnikání 2022 Trendy v podnikání 2022 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| SbornikPrispevkuKonference_TVP_2022_uvod.pdf | Plný text | 388,86 kB | Adobe PDF | View/Open |
| SbornikPrispevkuKonference_TVP_2022-164-173.pdf | Plný text | 274,33 kB | Adobe PDF | View/Open |
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