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Disparities Of The Regions Of The Czech Republic In Terms Of Tax Revenues

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Listed:
  • Å árka SobotoviÄ ová

    (Department of Finance and Accounting)

  • Beata Blechová

    (Department of Finance and Accounting)

Abstract

The paper deals with the issue of disparities in the tax revenue and yield coefficients of individual regions of the Czech Republic in the period from 2005 to 2014. The subject-matter of the research are the income taxes and the value-added tax, which are important tax revenues of public budgets and the source of financing of the regional and municipal budgets. For a comparison of the regions, the spot method is used. According to the results, the ranking of the regions is compiled. The spot method is based on the model region, which reaches the maximum values of a selected indicator. Furthermore, we calculated the indexes of revenues, along with yield coefficients of the value added tax as well as the corporate and personal income tax for each region. Tax revenues are affected in particular by legislative changes, but also by geographic, demographic and socio-economic differences among the regions. The authors have verified an assumption that individual regions have the same position in terms of both investigated variables. This assumption was not confirmed. It was found that the order of the regions for the examined variables was different. On the contrary, regions with a high share of tax revenues have low values in terms of tax yield coefficients.

Suggested Citation

  • Å árka SobotoviÄ ová & Beata Blechová, 2017. "Disparities Of The Regions Of The Czech Republic In Terms Of Tax Revenues," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, vol. 1(4), pages 1304-1313.
    • Handle: RePEc:ura:ecregj:v:1:y:2017:i:4:p:1304-1313
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    corporate income tax; municipalities; personal income tax; regions; spot method; tax imposed; tax revenues; tax yield; tax yield coefficient; value-added tax;
    All these keywords.

    JEL classification:

    • R11 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Regional Economic Activity: Growth, Development, Environmental Issues, and Changes
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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