The Influence pf the Spa and Recreation Charge on the Autonomy of Municipalities in Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F12%3A00061432" target="_blank" >RIV/00216224:14220/12:00061432 - 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

The Influence pf the Spa and Recreation Charge on the Autonomy of Municipalities in Czech Republic

Original language description

This article describes the influence of local taxes on the autonomy (self-government) of municipalities in Czech republic. The author explains the autonomy of municipalities by way of the specific example. As the example, the author chose the spa and recration charge and their present effective regulation.The purpose of this article is to critically consider, if the muinicipalities have sufficient authority when administrating these taxes. The author also suggests what should be changed to become contributive to extend the powers of municipalities.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AG - Legal sciences

OECD FORD branch

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Project

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Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2012

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Public Finance - Administrative Autonomies

ISBN

9789639819870

ISSN

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e-ISSN

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Number of pages

14

Pages from-to

457-470

Publisher name

UNIVERSITAS-GYOR Nonprofit Kft.

Place of publication

Györ

Event location

Györ

Event date

Jan 1, 2011

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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