Alternative Models of Tax Assignment to Municipal Level

Autoři

NĚMEC Daniel BAKOŠ Eduard

Rok publikování 2016
Druh Článek ve sborníku
Konference Proceedings of the 21th International Conference. Theoretical and Practical Aspects of Public Finance 2016
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
www http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf
Obor Řízení, správa a administrativa
Klíčová slova tax sharing; tax revenues; local government; Gini coefficient
Popis The paper identifies the factors which influence tax sharing in the Czech Republic. The determinants of tax sharing are described. We simulate the alternative models of tax sharing in the Czech Republic using the full sample of Czech municipalities between years 2010-2014. The impact of alternative parametrisation is evaluated using the Gini coefficients. The key determinants are population size, the number and size classes of municipalities and coefficient that adjusts multiple gradual transitions. We compare the different models of tax sharing and conclude that the main change in year 2013 (which came into force) contributes to equality of tax revenue sharing per capita.
Související projekty:

Používáte starou verzi internetového prohlížeče. Doporučujeme aktualizovat Váš prohlížeč na nejnovější verzi.