Object

Title: Evaluation of Public Finance in the Tourism Sector at the Municipal Budget Level

Creator:

Plzáková, Lucie

Description:

20-th AMSE. Applications of Mathematics and Statistics in Economics. International Scientific Conference: Szklarska Poręba, 30 August- 3 September 2017. Conference Proceedings Full Text Papers, s. 343-354

Abstrakt:

The Assessment of public finance in the context of their allocation function is usually defined by criteria called. 3E: economy, efficiency and effectiveness. This approach is used for analyses of public finance at the municipal level from the point of view of revenues from local taxes in direct connection with tourism and expenditures invested into tourism sector on the other hand. There is a total of 6,252 municipalities in the Czech Republic (2015). 903 municipalities (14.4 %) applied a local spa or recreational stay fee and 1,387 municipalities (22.2 %) applied local accommodation capacity fee in 2015. Municipalities gained 6.8 bn. CZK from both local fees during the reporting period 2000 – 2015. Prague, the capital city, holds a dominant position as far as the volume of financial means drawn through these fees is concerned. Investments into tourism development is much lower on the local level. The article aims to evaluate utilization of public finances in the tourism sector on local budget levels in the Czech Republic. A time series analysis, Pearson correlation coefficient, index analysis and comparison were used to achieve the goal. The primary and secondary data were subjected to the analysis

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

materiały konferencyjne

Resource Identifier:

oai:dbc.wroc.pl:39141

Language:

eng

Relation:

20-th AMSE. Applications of Mathematics and Statistics in Economics. International Scientific Conference: Szklarska Poręba, 30 August- 3 September 2017. Conference Proceedings Full Text Papers

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Oct 11, 2022

In our library since:

Jan 4, 2018

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377

Number of object content views in PDF format

361

All available object's versions:

https://dbc.wroc.pl/publication/43475

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