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 (%)
12,0
10,9
11,2
11,7
1,3
3,8
1,9
4,5
3,9
5,0
4,4
8,5
10,1
9,0
max. share of expenditurescovered by assigned revenues (%)
36,9
36,5
38,0
40,0
16,5
27,8
16,0
30,2
26,1
32,9
27,5
37,5
37,7
38,6
difference between themin. and max. share of expenditures covered by assigned revenues(%)
24,8
25,6
26,8
28,3
15,2
24,0
14,1
25,8
22,3
27,9
23,1
28,9
27,6
29,6
average share ofexpenditures covered by assigned revenues (%)
25,5
24,2
25,2
26,3
8,7
12,6
9,0
15,3
12,8
16,7
13,2
21,7
22,8
22,0
overall share ofexpenditures covered by assigned revenues (%)
29,7
28,5
29,8
31,0
10,7
16,7
11,0
20,1
17,0
21,7
17,4
26,5
27,2
26,8
coefficient of variation(%)
36,3
38,7
39,1
38,8
67,7
70,5
60,8
62,6
64,9
60,6
62,8
48,4
42,6
47,4
overall surplus(%)
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
overall deficit(%)
70,3
71,5
70,2
69,0
89,3
83,3
89,0
79,9
83,0
78,3
82,6
73,5
72,8
73,2
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(3)
6(3)
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