Accrual Taxes, Capital Formation and Consumption in Government Sector
Bibliographic Data
| ID | 6109372 |
|---|---|
| Authors | Jaroslav Sixta (0000-0002-4629-4679), Jakub Fischer (0000-0003-4658-1974) |
| Year | 2010 |
| Volume | 58 |
| Issue | 6 |
| Pages | 795-804 |
| Publication date | 2010-12-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Politická ekonomie (JOURNAL) |
| Journal identifiers | ISSN: 0032-3233 • E-ISSN: 2336-8225 |
| Publisher | Prague University of Economics and Business (PUBLISHER • CZ) |
| DOI | 10.18267/j.polek.763 |
| OpenAlex | W2188226222 |
| Language | EN |
| Citations received | 5 |
| References cited | 1 |
The paper focuses on accrual taxes, investment and depreciation in government sector from statistical point of view. The paper is a feedback on paper published in PolitickĂĄ ekonomie 2/2010 by authors HrdliÄ ka, IĹĄtvĂĄnfyovĂĄ and VĂtek. Original paper dealt with similar issue but from accountants' point of view. The statistical view of this matter is slightly different and it is influenced by current national accounts' standard ESA 1995. The most of the paper is devoted to the investment and depreciation, in national accounts terms capital formation and capital consumption. The sector of government is a very important investor and property owner in the Czech Republic. Therefore a good record of investment and depreciation is important not only for government sector itself but also for total economy
Accrual · Capital (architecture) · Capital expenditure · Capital formation · Consumption (sociology) · Consumption of fixed capital · Depreciation (economics) · Earnings · Economics · Financial capital · Foreign direct investment · Government (linguistics) · Gross fixed capital formation · Human capital · Investment (military) · Macroeconomics · Market economy · Monetary economics · National accounts · Point (geometry) · Politics · Economic and Fiscal Studies · Finance
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| Unique citing works | 5 |
|---|---|
| Citations per year | 0.36 |
| Citation span | 2012 - 2020 (9) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 5 |