| dc.contributor.author | Sedmihradská, Lucie | |
| dc.contributor.author | Čabla, Adam | |
| dc.date.accessioned | 2014-02-13T13:28:31Z | |
| dc.date.available | 2014-02-13T13:28:31Z | |
| dc.date.issued | 2013 | |
| dc.identifier.citation | Ekonomická revue. 2013, roč. 16, č. 3, s. 197-206 : il. | cs |
| dc.identifier.issn | 1212-3951 | |
| dc.identifier.uri | http://hdl.handle.net/10084/101690 | |
| dc.description.abstract | This paper evaluates the accuracy of municipal budgets and their major components and explores the factors
influencing tax revenue forecasting errors in municipalities with extended scope between 2002 and 2011 using the
generalised method of moments. Tax forecasting errors are influenced by the economic situation and structure of
tax revenue. Higher underestimation is observed in municipalities with incremental revenue forecasting. The
impact of political factors is quite strong: municipalities with more fragmented municipal councils approve more
optimistic tax revenue forecasts and forecasts are more optimistic in election years. | cs |
| dc.format.extent | 436766 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | en | |
| dc.publisher | Vysoká škola báňská - Technická univerzita Ostrava | cs |
| dc.relation.ispartofseries | Ekonomická revue | cs |
| dc.relation.uri | http://dx.doi.org/10.7327/cerei.2013.12.01 | |
| dc.rights | © Vysoká škola báňská - Technická univerzita Ostrava | cs |
| dc.subject | budget accuracy | en |
| dc.subject | determinants of forecasting errors | en |
| dc.subject | political budget cycle | en |
| dc.title | Budget accuracy in Czech municipalities and the determinants of tax revenue forecasting errors | en |
| dc.type | article | |
| dc.identifier.doi | 10.7327/cerei.2013.12.01 | |
| dc.rights.access | openAccess | |
| dc.type.version | publishedVersion | |
| dc.type.status | Peer-reviewed | |