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Accrual Taxes, Capital Formation and Consumption in Government Sector

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  • Jaroslav Sixta
  • Jakub Fischer
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    Abstract

    The 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 Info

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

    Volume (Year): 2010 (2010)
    Issue (Month): 6 ()
    Pages: 795-804

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    Handle: RePEc:prg:jnlpol:v:2010:y:2010:i:6:id:763:p:795-804

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    Related research

    Keywords: national account; investment and depreciation in government sector; capital formation; accrual taxes;

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