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Budgetary allocation of taxes
Grůšová, Markéta ; Sedmihradská, Lucie (advisor) ; Gajdošová, Eva (referee)
This bachelor thesis engages in impact of budgetary allocation amendment, effective from 1st January 2013, on revenues of municipalities. The aim of the thesis is to discover if the amendment No. 295/2012 Sb. of Act No. 243/2000 Sb. increased average revenues of middle sized municipalities. Supposing that the revenues of these municipalities have risen, I want to further verify the effect on average revenues of small and large municipalities. For simplification I calculate only a personal income tax. The first chapter describes development of budgetary allocation of taxes among municipalities since 1993. The second chapter analyses the impact of the amendment on personal income tax revenues of municipalities. The next chapter examines whether possible change of revenues from personal income tax could have been caused by change of allocation of tax on self-employment. The last chapter ascertains the impact of the amendment on revenues in the regions

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4 Grušová, Mariana
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