Akrualizace daní, opotřebení fixního kapitálu a investice v sektoru vládních institucí

Accrual Taxes, Capital Formation and Consumption in Government Sector

Jaroslav Sixta and Jakub Fischer

Politická ekonomie, 2010, vol. 2010, issue 6, 795-804

Abstract: The paper focuses on accrual taxes, investment and depreciation in government sector from statistical point of view. The paper is a feedback on paper published in Politická ekonomie 2/2010 by authors Hrdlička, Ištvánfyová and Vítek. Original paper dealt with similar issue but from accountants' point of view. The statistical view of this matter is slightly different and it is influenced by current national accounts' standard ESA 1995. The most of the paper is devoted to the investment and depreciation, in national accounts terms capital formation and capital consumption. The sector of government is a very important investor and property owner in the Czech Republic. Therefore a good record of investment and depreciation is important not only for government sector itself but also for total economy.

Keywords: accrual taxes; capital formation; national account; investment and depreciation in government sector (search for similar items in EconPapers)
JEL-codes: E20 E22 H25 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.18267/j.polek.763

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