IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2015y2015i3id450p56-79.html
   My bibliography  Save this article

Analysis of Compliance of the Act on Budget Allocation of Taxes in the Czech Republic with the State Aid Rules - A Time Bomb of Public Finances?
[Analýza souladu rozpočtového určení daní v České republice a pravidel veřejné podpory - časovaná bomba veřejných financí?]

Author

Listed:
  • Jan Kožíšek
  • Stanislav Klazar

Abstract

The objective is to find out whether the Czech tax assignment bill does not breach, the rules of State Aid law of the European Union. The result is the current version of the tax assignment bill favors the economically most advanced region of the Czech Republic, from which the undertakings active in the city of Prague benefit, and that this favour breaches the rules of State Aid law. This situation meets the conditions for the incompatible state aid, for which the Czech Republic can be reprimanded by the European Commission. The controversial provision gives Prague a significantly higher conversion rate, which makes the income from shared-taxes per capita much higher than in other municipalities. Changing these conversion rates could be a possible solution.

Suggested Citation

  • Jan Kožíšek & Stanislav Klazar, 2015. "Analysis of Compliance of the Act on Budget Allocation of Taxes in the Czech Republic with the State Aid Rules - A Time Bomb of Public Finances? [Analýza souladu rozpočtového určení daní v České re," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(3), pages 56-79.
    • Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:3:id:450:p:56-79
    DOI: 10.18267/j.cfuc.450
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.450.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.450.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.450?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Tax assignment; State Aid; The Capital City of Prague; Rozpočtové určení daní; Veřejná podpora; Hlavní město Praha;
    All these keywords.

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:3:id:450:p:56-79. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.