Acta academica karviniensia 2014, 14(2):58-70 | DOI: 10.25142/aak.2014.028

ROAD INFRASTRUCTURE AS A CRITERION OF THE CZECH TAX ASSIGNMENT SYSTEM

Eva Marečková
V©B - Technical University of Ostrava, Faculty of Economics, Sokolská třída 33, 701 21 Ostrava, Email: eva.mareckova.st@vsb.cz

This paper deals with the field of road infrastructure. The aim of this paper is to determine whether the extent of roads in the municipality, the population of the municipality, traffic intensity in the municipality or the aspect of time affect municipal expenditures in the field of road infrastructure. The influence of these variables is studied in this paper by means of correlation and regression analysis between the extent of roads or the number of inhabitants and municipal expenditures in the field of road infrastructure converted to the unit of the extent. The analysis is performed with respect to all communities regardless of their size, in terms of size categories of municipalities and in terms of time horizon. The paper evaluates whether it is appropriate to use the road infrastructure as a criterion for the Czech tax assignment system. The analysis is based on the example of the Zlín Region municipalities.

Keywords: Czech Republic, municipality, municipal expenditure, population, road infrastructure, tax assignment system, Zlín Region
JEL classification: H71, H77

Received: May 2, 2013; Accepted: June 16, 2014; Published: June 30, 2014  Show citation

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Marečková E. ROAD INFRASTRUCTURE AS A CRITERION OF THE CZECH TAX ASSIGNMENT SYSTEM. Acta academica karviniensia. 2014;14(2):58-70. doi: 10.25142/aak.2014.028.
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