Distribution of municiplaities´ tax incomes/revenues modelling by means of genetic programming

Abstract

The Goal of this contribution is to demonstrate an illustrative example of genetic programming application in the area of regional administrations financing. The principle of genetic programming is used for the establishing of the analytical function for the calculation of the share each individual municipality has in the national shared taxes revenues in the Czech Republic. This approach is confronted with the existing municipal financing principle issuing from the effective act on Tax Assignment to sub-national Government Level.