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1.2

1.3

1.4

2.1

2.2

2.3

3.1

3.2

3.3

3.4

4.1

4.2

4.3

Income tax

25% -guaranteed, 50% - equalizing parts

25% -guaranteed, 40% - equalizing parts

40% -guaranteed, 40% - equalizing parts

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 (%)

24,0

23,7

23,4

24,5

6,9

9,5

8,4

11,8

10,7

12,3

10,4

19,1

19,9

19,5

max. share of expenditurescovered by assigned revenues (%)

93,7

100,4

93,1

105,3

83,7

125,9

136,4

113,9

101,7

120,4

141,9

90,9

85,6

96,7

difference between themin. and max. share of expenditures covered by assigned revenues(%)

69,7

76,7

69,7

80,8

76,8

116,4

128,0

102,1

91,0

108,1

131,5

71,7

65,6

77,1

average share ofexpenditures covered by assigned revenues (%)

44,5

45,4

42,4

47,3

21,3

27,1

26,1

32,9

28,7

33,5

33,1

38,6

39,5

41,4

overall share ofexpenditures covered by assigned revenues (%)

58,1

61,1

56,5

63,5

29,7

35,3

33,6

45,6

39,5

45,7

43,2

52,5

50,4

55,4

coefficient of variation(%)

39,0

40,8

40,8

41,1

73,7

74,5

82,3

65,5

65,5

65,8

70,8

46,3

43,0

45,6

overall surplus(%)

0

0

0

1

0,0

0,0

0,0

0

0

0

0

0

0

0

overall deficit(%)

41,9

39,0

43,5

37,8

70,3

64,7

66,4

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