Municipality and Income Tax

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F18%3A00104098" target="_blank" >RIV/00216224:14220/18:00104098 - isvavai.cz</a>
Result on the web
<a href="https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/6700/1/ACR_10_N_Ch%C3%A1bov%C3%A1_K_Kubenkov%C3%A1_Municipality_nad_income_tax.pdf" target="_blank" >https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/6700/1/ACR_10_N_Ch%C3%A1bov%C3%A1_K_Kubenkov%C3%A1_Municipality_nad_income_tax.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15290/acr.2017.10.08" target="_blank" >10.15290/acr.2017.10.08</a>

Result language
angličtina
Original language name
Municipality and Income Tax
Original language description
This article is a brief insight into the issue of income tax and its relation to the municipalities. Firstly, the Authors present some basic information about the income tax and the new Act on the Income Tax. Further, budgets of municipalities are described, where attention is focused especially on the revenues of municipalities from the income tax. Besides a historical development of the amount of this revenue and its present amount, the Authors also propose different ways how municipality could influence the amount of revenues which flow from the income tax into its budget. Conclusion summarizes facts about instruments which are in competence of municipality, for law rules taxes very strictly.
Czech name
—
Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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