ROZDÍLNÉ POSTAVENÍ KRAJŮ V ČR Z HLEDISKA DAŇOVÝCH VÝNOSŮ
DIFFERENT POSITION OF THE CZECH REPUBLIC REGIONS IN TERMS OF TAX REVENUES

Author(s): Šárka Sobotovičová, Beata Blechová
Subject(s): Public Administration, Economic policy, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: municipal governments; shared taxes; income tax; value added tax;
Summary/Abstract: 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.

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