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0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

overall deficit(%)

81,6

80,9

81,6

79,7

87,0

87,1

85,2

84,3

86,5

83,6

84,8

82,7

82,9

81,5

number of ME with surplus(including over 10 %)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

number of ME withfinancial aid exceeding 50 to 70 % (including over 70 %)

6(5)

6(5)

6(5)

6(5)

6(6)

6(6)

6(6)

6(6)

6(6)

6(5)

6(6)

6(6)

6(6)

6(5)

Amuroblast


Evolutionary

Radical

Intermediate radical

Intermediate moderate

Conditions:

1.1

1.2

1.3

1.4

2.1

2.2

2.3

3.1

3.2

3.3

3.4

4.1

4.2

4.3

Income tax

25% -guaranteed, 50% - equalizing parts

25% -guaranteed, 40% - equalizing parts

40% -guaranteed, 40% - equalizing parts

40% -guaranteed, 40% - equalizing parts

0%

0%

0%

10%

0%

20%

0%

25% -guaranteed, 25% - equalizing parts

20% -guaranteed, 35% - equalizing parts

25% -guaranteed, 25% - equalizing parts

Single tax on imputedincome

90%

90%

90%

90%

0%

90%

0%

90%

90%

90%

90%

90%

90%

90%

Single tax levied inrelation to the application of the simplified taxation system

30%

30%

30%

30%

0%

30%

0%

30%

30%

30%

30%

30%

30%

30%

Personal asset tax(ref.)

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Corporate asset tax(ref.)

100%

100%

50%

50%

100%

50%

50%

100%

100%

50%

50%

100%

50%

50%

Land tax and rentalpayments for land

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Local taxes andcharges

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Sales tax

0%

100%

0%

100%

0%

0%

100%

0%

0%

0%

100%

0%

0%

100%

Results:

min. share of expenditurescovered by assigned revenues (%)

17,8

16,2

16,9

17,5

4,8

6,4

5,3

7,6

6,3

8,5

6,8

13,3

15,2

13,7

max. share of expenditurescovered by assigned revenues (%)

86,8

85,8

87,2

91,6

33,0

66,5

34,1

81,1

71,2

85,1

72,3

95,4

94,7

96,3

difference between themin. and max. share of expenditures covered by assigned revenues(%)

69,0

69,5

70,3

74,1

28,2

60,1

28,9

73,5

64,9

76,6

65,5

82,2

79,5

82,7

average share ofexpenditures covered by assigned revenues (%)

36,5

34,0

34,8

35,6

14,3

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