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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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&apos;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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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&apos;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.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Local Government finance and taxation in selected countries

ISBN

978-83-67922-62-3

Počet stran výsledku

7

Strana od-do

197-203

Počet stran knihy

349

Název nakladatele

University of Siedlce

Místo vydání

Sedliece

Kód UT WoS kapitoly

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