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 (%)
20,5
14,6
18,5
19,2
5,8
7,5
6,3
7,9
7,1
8,3
7,6
14,6
17,3
15,0
max. share of expenditurescovered by assigned revenues (%)
112,2
97,9
101,1
108,5
82,1
76,9
70,6
110,2
93,1
105,4
81,1
113,4
99,6
103,5
difference between themin. and max. share of expenditures covered by assigned revenues(%)
91,7
83,2
82,7
89,3
76,3
69,4
64,2
102,3
86,0
97,1
73,6
98,7
82,3
88,5
average share ofexpenditures covered by assigned revenues (%)
61,1
50,6
56,8
60,0
29,5
30,6
27,7
40,5
35,0
39,6
33,3
52,2
52,7
51,0
overall share ofexpenditures covered by assigned revenues (%)
79,1
72,1
75,2
81,5
45,9
48,5
45,4
61,7
54,0
60,0
53,5
72,0
68,8
71,6
coefficient of variation(%)
32,0
36,8
33,0
32,7
59,2
51,7
51,8
53,5
54,3
51,0
48,8
39,8
33,9
36,8
overall surplus(%)
0,8
0,0
0,0
3,1
0,0
0,0
0,0
0,3
0,0
0,1
0,0
0,7
0,0
0,1
overall deficit(%)
21,8
27,9
24,9
21,6
54,1
51,5
54,6
38,6
46,0
40,1
46,5
28,6
31,2
28,4
number of ME with surplus(including over 10 %)
5(1)
0(0)
2(0)
5(0)
0(0)
0(0)
0(0)
2(1)
0(0)
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