Systémy účetnictví a evidence daňových příjmů vládních institucí

The System of Accounting for Government Tax Revenues

Zdeněk Hrdlička, Jana Ištvánfyová and Leos Vitek

Politická ekonomie, 2010, vol. 2010, issue 2, 253-270

Abstract: Government systems of accounting are in the EU - as well as in other developed countries - based on the GFS (national) reporting systems and a cash reporting. The presented paper aims to describe main systems of reporting tax revenues, analyse problem areas within tax accrualisation and review international and Czech approaches and experiences. Based on the experiences from the Czech Republic's and international environment, it is pointed out at some disputable features of accrualisation from the perspective of the simplicity of reporting and its transparency. Following the initial overview, the paper deals with a description of various approaches of how to report tax revenues. The main concentration is placed on a purely accrual, time adjusted, cash approach. Next is presented a review of the praxis and results in the Czech Republic and abroad, with examples of various results of a tax quota calculation using four different methods.

Keywords: Czech Republic; Government accounting; tax revenues; ESA 95; GFS 2001; accrual accounting; time-adjusted cash; cash evidence (search for similar items in EconPapers)
JEL-codes: E01 H20 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.18267/j.polek.729

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