Calculation of a municipiality percentage share in the shared taxes yield by means of genetic programming and its regional comparision

Abstract

The application of the genetic programming method is executed in this contribution in order to determine the percentage share of a concrete municipality in the shared taxes yield in the Czech Republic. Results obtained by using the genetic programming method are compared with the real data publicised in the Ministry of Finance of the Czech Republic notices. The comparison is done both for the size of municipality category for the entire Czech Republic and for the space – according to individual regions for the period from 2008 to 2010. The objective of this contribution is to verify the accuracy of the results obtained by the genetic programming method and the possibility of their utilization in practical usage, in particular for the prediction of the share of the individual municipality in the shared taxes Šeld.