Annual and Long-Term Budgeting through Local Taxes in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F12%3A00061138" target="_blank" >RIV/00216224:14220/12:00061138 - 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
Annual and Long-Term Budgeting through Local Taxes in the Czech Republic
Original language description
This paper defines local tax as a financial levy, determined to municipal budget that can be influenced by the municipality (or region). Shortly the constitutional and international background for local taxes was mentioned and possibilities of Czech municipalities to influence local taxes (real estate tax and local charges) were described. It is evident that local taxes in the Czech Republic have minor role in the self-government units financing. There are several possibilities for municipalities, but none for regions. Local self-government units are dependent on the transfers of shared taxes (PIT, CIT, VAT) from central budget in drawing up their budgets and their own options are very limited. The hypothesis that municipalities in the Czech Republic have enough legal competences and sufficient privileges to influence their local taxes revenue was rejected. Shared taxes are the base for local budgeting and local taxes are not suitable instrument for neither annual, nor long-term budget
Czech name
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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