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rdf:type
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Description
| - In the paper, there is reflected the issue of the revenues of municipal budgets in the conditions of the Czech Republic. Especially, there is dealt with the personal income tax which plays the role of stimulus tax. Revenue of this tax, considering particular municipality, is given by the residence of entrepreneurs – natural persons – in the territory of the specific municipality. The author analyses role of this tax in municipal budgets in relation to the development in time; he also focuses on the tax impact to municipalities according to the drains on profits, size of the entrepreneurs´ profit and the number of entrepreneurs in the municipality. In the paper, there is also simulated the tax collection and different impacts on municipalities are shown. The issue of equity in size of tax revenue in municipal budgets is addressed; there are proposed possible solutions of problematic aspects of equity among municipalities.The paper shows that the use of this tax in the form of a tax stimulus, it is not appropriate for municipal budgets. The possibility is, for example - the use of surtax or impossibility to claim tax relief in revenues for municipalities.
- In the paper, there is reflected the issue of the revenues of municipal budgets in the conditions of the Czech Republic. Especially, there is dealt with the personal income tax which plays the role of stimulus tax. Revenue of this tax, considering particular municipality, is given by the residence of entrepreneurs – natural persons – in the territory of the specific municipality. The author analyses role of this tax in municipal budgets in relation to the development in time; he also focuses on the tax impact to municipalities according to the drains on profits, size of the entrepreneurs´ profit and the number of entrepreneurs in the municipality. In the paper, there is also simulated the tax collection and different impacts on municipalities are shown. The issue of equity in size of tax revenue in municipal budgets is addressed; there are proposed possible solutions of problematic aspects of equity among municipalities.The paper shows that the use of this tax in the form of a tax stimulus, it is not appropriate for municipal budgets. The possibility is, for example - the use of surtax or impossibility to claim tax relief in revenues for municipalities. (en)
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Title
| - Personal Income Tax as a Stimulus Tax of Municipal Budgets
- Personal Income Tax as a Stimulus Tax of Municipal Budgets (en)
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skos:prefLabel
| - Personal Income Tax as a Stimulus Tax of Municipal Budgets
- Personal Income Tax as a Stimulus Tax of Municipal Budgets (en)
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skos:notation
| - RIV/61989100:27510/14:86091705!RIV15-MSM-27510___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/61989100:27510/14:86091705
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - budget; municipality; tax revenue; personal income tax (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
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http://linked.open...vavai/riv/typAkce
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http://linked.open...ain/vavai/riv/wos
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
| - Wolters Kluwer Česká republika
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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