Municipal Income Self-employer´s Tax Revenues in South Moravian
Region

D 2011

Municipal Income Self-employer´s Tax Revenues in South Moravian Region

PAŘIL, Vilém

Základní údaje

Originální název

Municipal Income Self-employer´s Tax Revenues in South Moravian Region

Název česky

Municipální příjmy z daně z příjmů OSVČ v Jihomoravském kraji

Autoři

PAŘIL, Vilém

Vydání

1. vydání. Brno, New Economic Challenges - 3rd International PhD Students Conference, od s. 272 - 282, 11 s. 2011

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

paměťový nosič (CD, DVD, flash disk)

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/11:00059224

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-5674-9

Klíčová slova česky

Daň z příjmů OSVČ; rozpočet obce; příjmy obcí; Jihomoravský kraj; obyvatelstvo; věk; zastoupení mužů; podnikatelská aktivita

Klíčová slova anglicky

Self-Employer’s Tax; Municipal Budget; Municipal Revenues; South Moravian Region; Population; Age; Municipal Male Proportion; Business Activity

Změněno: 18. 3. 2013 13:35, doc. Ing. Vilém Pařil, Ph.D.

Anotace

V originále

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.

Návaznosti

MUNI/A/0866/2010, interní kód MU

Název: Podnikatelské prostředí jako zdroj inovačního potenciálu a rozvoje regionů (Akronym: POPRINOV)

Investor: Masarykova univerzita, Podnikatelské prostředí jako zdroj inovačního potenciálu a rozvoje regionů, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

PAŘIL, Vilém. Municipal Income Self-employer´s Tax Revenues in South Moravian Region. In Mgr. Petr Červinek. New Economic Challenges - 3rd International PhD Students Conference. 1. vydání. Brno: Masarykova univerzita, 2011, s. 272 - 282. ISBN 978-80-210-5674-9.

@inproceedings{966900,
   author = {Pařil, Vilém},
   address = {Brno},
   booktitle = {New Economic Challenges - 3rd International PhD Students Conference},
   edition = {1. vydání},
   editor = {Mgr. Petr Červinek},
   keywords = {Self-Employer’s Tax; Municipal Budget; Municipal Revenues; South Moravian Region; Population; Age; Municipal Male Proportion; Business Activity},
   howpublished = {paměťový nosič},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-5674-9},
   pages = {272 - 282},
   publisher = {Masarykova univerzita},
   title = {Municipal Income Self-employer´s Tax Revenues in South Moravian Region},
   year = {2011}
}

TY  - CONF
ID  - 966900
AU  - Pařil, Vilém
PY  - 2011
TI  - Municipal Income Self-employer´s Tax Revenues in South Moravian Region
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021056749
KW  - Self-Employer’s Tax
KW  - Municipal Budget
KW  - Municipal Revenues
KW  - South Moravian Region
KW  - Population
KW  - Age
KW  - Municipal Male Proportion
KW  - Business Activity
N2  - 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.
ER  -

PAŘIL, Vilém. Municipal Income Self-employer´s Tax Revenues in South Moravian Region. In Mgr. Petr Červinek. \textit{New Economic Challenges - 3rd International PhD Students Conference}. 1. vydání. Brno: Masarykova univerzita, 2011, s.~272 - 282. ISBN~978-80-210-5674-9.

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