Municipal Area as a Criterion of the Czech Tax Assignment System

Eva MareÄ ková

Littera Scripta, 2013, vol. 6, issue 2

Abstract: This paper deals with municipal area defined by urban area of a municipality, counted area of municipality and total area of municipality. The aim of this paper is to determine whether the municipal area or the number of inhabitants of the municipality affect the expenditure associated with municipal area, how significant is this effect and what is the progress of a possible dependence. The inuence of these variables is studied in this paper through correlation and regression analysis between the municipal area or population of municipality and municipal expenditure associated with the municipal area and revaluated to 1 ha. This paper assesses whether it is appropriate to use the municipal area as a criterion for the Czech tax assignment system. The analysis is performed on the example of the Zlín Region municipalities.

Keywords: tax assignment system; Czech Republic; Zlin region; municipality; municipal area; urban area of municipality; counted area of municipality; total area of the municipality; population of municipality; municipal expenditure (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
https://littera-scripta.com/articles/municipal-are ... ment-system-cfb53dc2 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rsg:littra:2013-017

Access Statistics for this article

More articles in Littera Scripta from VSTE
Bibliographic data for series maintained by Robin Kunju Mol Raj ().