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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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