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The System of Accounting for Government Tax Revenues

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  • Zdeněk Hrdlička
  • Jana Ištvánfyová
  • Leoš Vítek
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    Abstract

    Government systems of accounting are in the EU - as well as in other developed countries - based on the GFS (national) reporting systems and a cash reporting. The presented paper aims to describe main systems of reporting tax revenues, analyse problem areas within tax accrualisation and review international and Czech approaches and experiences. Based on the experiences from the Czech Republic´s and international environment, it is pointed out at some disputable features of accrualisation from the perspective of the simplicity of reporting and its transparency. Following the initial overview, the paper deals with a description of various approaches of how to report tax revenues. The main concentration is placed on a purely accrual, time adjusted, cash approach. Next is presented a review of the praxis and results in the Czech Republic and abroad, with examples of various results of a tax quota calculation using four different methods.

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    Bibliographic Info

    Article provided by University of Economics, Prague in its journal Politická ekonomie.

    Volume (Year): 2010 (2010)
    Issue (Month): 2 ()
    Pages: 253-270

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    Handle: RePEc:prg:jnlpol:v:2010:y:2010:i:2:id:729:p:253-270

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    Related research

    Keywords: time-adjusted cash; tax revenues; Government accounting; GFS 2001; ESA 95; Czech Republic; cash evidence; accrual accounting;

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    References

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    1. David Carey & Harry Tchilinguirian, 2000. "Average Effective Tax Rates on Capital, Labour and Consumption," OECD Economics Department Working Papers 258, OECD Publishing.
    2. Steven Keuning & Dick van Tongeren, 2004. "The relationship between government accounts and national accounts, with special reference to the netherlands," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 50(2), pages 167-179, 06.
    3. Thomas Dalsgaard, 2008. "Tax and Welfare Reforms in the Czech Republic," IMF Working Papers 08/52, International Monetary Fund.
    4. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    5. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
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