Diploma thesis is focused on regions' tax revenue predictions. Emphasis is placed on determining whether these predictions could be deliberately distorted by their creators. The thesis evaluates prediction of all regions with the exception region Prague City which is subject to different rules of tax revenue assignment. Besides quantifying deviations in real tax revenue collection and prediction of individual regions, evaluation and exploration of susceptibility to systematic distortion thesis also deals with the comparison regions 'errors in predictions and errors made by Ministry of Finance of the Czech Republic. Theses of deliberate misrepresentation tax revenues volume is not confirmed as result of statistical analysis performed. The idea that regions compile their predictions according to the Ministry of Finance forecasts, which are known before creating their own predictions, is also refused.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150329 |
| Date | January 2012 |
| Creators | Plocková, Monika |
| Contributors | Sedmihradská, Lucie, Bayer, Ondřej |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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