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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, University of Economics, Prague, vol. 2010(6), pages 795-804.
  • Handle: RePEc:prg:jnlpol:v:2010:y:2010:i:6:id:763:p:795-804
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    References listed on IDEAS

    as
    1. Madau, Fabio A., 2007. "Technical Efficiency in Organic and Conventional Farming: Evidence from Italian Cereal Farms," Agricultural Economics Review, Greek Association of Agricultural Economists, vol. 8(1), January.
    2. Stolze, Matthias & Lampkin, Nicolas, 2009. "Policy for organic farming: Rationale and concepts," Food Policy, Elsevier, vol. 34(3), pages 237-244, June.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

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

    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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