Municipal Area as a Criterion of the Czech Tax Assignment System

Abstract

This paper deals with municipal area defined by urban area of a municipality, counted area of municipality and total area of municipality. The aim of this paper is to determine whether the municipal area or the number of inhabitants of the municipality affect the expenditure associated with municipal area, how significant is this effect and what is the progress of a possible dependence. The inuence of these variables is studied in this paper through correlation and regression analysis between the municipal area or population of municipality and municipal expenditure associated with the municipal area and revaluated to 1 ha. This paper assesses whether it is appropriate to use the municipal area as a criterion for the Czech tax assignment system. The analysis is performed on the example of the Zlín Region municipalities.