Municipal Income Self-employer´s Tax Revenues in South Moravian Region
| Název česky | Municipální příjmy z daně z příjmů OSVČ v Jihomoravském kraji |
|---|---|
| Autoři | |
| Rok publikování | 2011 |
| Druh | Článek ve sborníku |
| Konference | New Economic Challenges - 3rd International PhD Students Conference |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Ekonomie |
| Klíčová slova | Self-Employer’s Tax; Municipal Budget; Municipal Revenues; South Moravian Region; Population; Age; Municipal Male Proportion; Business Activity |
| Popis | Following article is aimed on analysis of municipal income self-employer’s tax revenues in the region of South Moravia in the period starting 2001 till 2009. Assumption of this article is status of income self-employer’s tax as one of indicator of little business and entrepreneurship activity as a very specific and important regional economic sector. Following paper is focused on crisis impacts in South Moravian middle towns with population between three thousand and twelve thousand inhabitants. This limitation is included in the research due to the large number of smaller towns with population lower than three thousand people. Bigger towns with population between twelve and twenty thousand don’t exist in the region of South Moravia and towns bigger than twenty thousand are not corresponding with the aim of this study. Very special interest is set on administration status differences then demographic aspects including municipal age average and gender aspects. Corresponding with this fact are two hypothesis included in the article. First is related to age average in relevant municipalities and is aimed on relationship between entrepreneurship activity and the age and is based on question if higher age average in municipality corresponds with higher entrepreneurship activity. The second hypothesis is related to gender aspects and based on question if municipalities with more male representatives are more active in small business. These two demographic questions are related to principle target of this study. |
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