Own Tax Incomes of the Municipalities
Project goals
One of the four basic characteristics of the real local self government is the economic autonomy of the municipalities that must take effect in decision making within expenditures and incomes of the municipalities´ budgets incl. their tax incomes. This fact is however often neglected and it could be even a kind of threat for local self-governing of the municipalities. Grant project is focused esp. on models solving contemporary not very favourable situation when the municipalities are dependent on statebudget grants and percents of shared taxes. Project´s goal is the complete analyze of the contemporary tax incomes of the municipalities in the Czech Republic emphatically on their own incomes (local taxes). On the basis of analysis of particular legalacts, their relationships and practice of courts the strengths and weaknesses of contemporary conditions will be formulated. The primary goal is to suggest models for the legislative practice those would ensure enough financial sources for local budgetsand real economic autonomy necessary for their self-governing.
Keywords
daňpoplatekúzemní samosprávný celekobecobecní rozpočetdaň z nemovitostímístní poplatek
Public support
Provider
Czech Science Foundation
Programme
Post-graduate (doctorate) grants
Call for proposals
Postdoktorandské granty 9 (SGA02009GA1PD)
Main participants
—
Contest type
VS - Public tender
Contract ID
407/09/P285
Alternative language
Project name in Czech
Vlastní daňové příjmy obcí
Annotation in Czech
Grantový projekt si klade za cíl komplexně analyzovat stávající právní úpravu daňových příjmů obcí s důrazem na příjmy vlastní. Po formulaci silných a slabých stránek právní úpravy de lege lata budou navrženy modely pro legislativní praxi ve smyslu zajištění a posílení ekonomické autonomie obcí.
Scientific branches
Completed project evaluation
Provider evaluation
U - Uspěl podle zadání (s publikovanými či patentovanými výsledky atd.)
Project results evaluation
The project gone according to plan both in terms of expertise and in terms of disbursement of funds.
Solution timeline
Realization period - beginning
Jan 1, 2009
Realization period - end
Dec 31, 2011
Project status
U - Finished project
Latest support payment
Apr 16, 2011
Data delivery to CEP
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data delivery code
CEP12-GA0-GP-U/03:3
Data delivery date
May 2, 2016
Finance
Total approved costs
467 thou. CZK
Public financial support
467 thou. CZK
Other public sources
0 thou. CZK
Non public and foreign sources
0 thou. CZK
Basic information
Recognised costs
467 CZK thou.
Public support
467 CZK thou.
100%
Provider
Czech Science Foundation
CEP
AG - Legal sciences
Solution period
01. 01. 2009 - 31. 12. 2011