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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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