Tax Policy and Budget Law in the Conditions of Municipalities in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F24%3A10496065" target="_blank" >RIV/00216208:11220/24:10496065 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Policy and Budget Law in the Conditions of Municipalities in the Czech Republic
Original language description
The level of tax administration in the Czech Republic - the prescription, collection and enforcement of tax obligations - influences the amount of funds transferred to the municipal budget. Tax revenues are one of the revenues of the municipal budget, along with subsidies, local fees, rental income and other revenues from the municipality's own activities. The above mentioned taxes are the strongest income which can assist subsidies in certain times. Unlike the designated taxes subsidies are not under a legal entitlement. Municipalities can influence the proceeds of shared and assigned taxes only indirectly; the only source of revenues - that local authorities can affect within the framework of the statutory rules - is the proceeds of local taxes.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Local Government finance and taxation in selected countries
ISBN
978-83-67922-62-3
Number of pages of the result
7
Pages from-to
197-203
Number of pages of the book
349
Publisher name
University of Siedlce
Place of publication
Sedliece
UT code for WoS chapter
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