About: Personal Income Tax as a Stimulus Tax of Municipal Budgets

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
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)
Title	Personal Income Tax as a Stimulus Tax of Municipal Budgets Personal Income Tax as a Stimulus Tax of Municipal Budgets (en)
skos:prefLabel	Personal Income Tax as a Stimulus Tax of Municipal Budgets Personal Income Tax as a Stimulus Tax of Municipal Budgets (en)
skos:notation	RIV/61989100:27510/14:86091705!RIV15-MSM-27510___
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Tománek, Petr
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	36256
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/14:86091705
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	budget; municipality; tax revenue; personal income tax (en)
http://linked.open.../riv/klicoveSlovo	municipality personal income tax tax revenue budget
http://linked.open...ontrolniKodProRIV	[0EA5640397B9]
http://linked.open...v/mistoKonaniAkce	Praha
http://linked.open...i/riv/mistoVydani	Praha
http://linked.open...i/riv/nazevZdroje	Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	Tománek, Petr
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open...ain/vavai/riv/wos	000348877900034
http://linked.open.../riv/zahajeniAkce	2014-04-11 (xsd:date)
number of pages	8 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Wolters Kluwer Česká republika
https://schema.org/isbn	978-80-7478-534-4
http://localhost/t...ganizacniJednotka	27510

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