Accrual Taxes, Capital Formation and Consumption in Government Sector
AbstractThe paper focuses on accrual taxes, investment and depreciation in government sector from statistical point of view. The paper is a feedback on paper published in Politická ekonomie 2/2010 by authors Hrdlička, Ištvánfyová and Vítek. Original paper dealt with similar issue but from accountants´ point of view. The statistical view of this matter is slightly different and it is influenced by current national accounts´ standard ESA 1995. The most of the paper is devoted to the investment and depreciation, in national accounts terms capital formation and capital consumption. The sector of government is a very important investor and property owner in the Czech Republic. Therefore a good record of investment and depreciation is important not only for government sector itself but also for total economy.
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Bibliographic InfoArticle provided by University of Economics, Prague in its journal Politická ekonomie.
Volume (Year): 2010 (2010)
Issue (Month): 6 ()
Postal: Redakce Politické ekonomie, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha 3
Find related papers by JEL classification:
- E20 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - General (includes Measurement and Data)
- E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Capital; Investment; Capacity
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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