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Akrualizace daní, opotřebení fixního kapitálu a investice v sektoru vládních institucí
[Accrual Taxes, Capital Formation and Consumption in Government Sector]

Author

Listed:
  • Jaroslav Sixta
  • Jakub Fischer

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.

Suggested Citation

  • Jaroslav Sixta & Jakub Fischer, 2010. "Akrualizace daní, opotřebení fixního kapitálu a investice v sektoru vládních institucí [Accrual Taxes, Capital Formation and Consumption in Government Sector]," Politická ekonomie, Prague University of Economics and Business, vol. 2010(6), pages 795-804.
    • Handle: RePEc:prg:jnlpol:v:2010:y:2010:i:6:id:763:p:795-804
    DOI: 10.18267/j.polek.763
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    More about this item

    Keywords

    accrual taxes; capital formation; national account; investment and depreciation in government sector;
    All these keywords.

    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 - - - Investment; Capital; Intangible Capital; Capacity
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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