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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Municipal budgets in Czech Republic – econometric panel data analysis
 Zvariková, Alexandra ; Formánek, Tomáš (advisor) ; Dlouhá, Zuzana (referee)
This paper analyses a panel data of 198 Czech municipalities for the period 2003-2015. The aim is to define determinants of municipalities' tax revenue budgeting errors using static panel data models with fixed and random effect. Czech municipalities have a tendency to underestimate both total and tax revenues. On average, budgeted tax revenues are about 7 % lower than collected revenues during the period under examination. Such action could entail less transparency in budgeting process. Results indicate that structure of tax revenues also plays a role in explaining forecast errors. Further, the analysis shows the impact of electoral cycle and macroeconomic variables on budget deviations.
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