ROAD INFRASTRUCTURE AS A CRITERION OF THE CZECH TAX ASSIGNMENT SYSTEM

Autor:	Eva Marečková
Rok vydání:	2014
Předmět:	Traffic intensity education.field_of_study Population Regional science Regression analysis Time horizon General Medicine Business education Field (geography) Unit (housing)
Zdroj:	Acta academica karviniensia. 14:58-70
ISSN:	2533-7610 1212-415X
DOI:	10.25142/aak.2014.028
Popis:	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 Zlin Region municipalities.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::3efe23069b6218ad664fcba31417fc29 https://doi.org/10.25142/aak.2014.028 Zobrazit plný text záznamu