Vše

Co hledáte?

Vše
Projekty
Výsledky výzkumu
Subjekty

Rychlé hledání

  • Projekty podpořené TA ČR
  • Významné projekty
  • Projekty s nejvyšší státní podporou
  • Aktuálně běžící projekty

Chytré vyhledávání

  • Takto najdu konkrétní +slovo
  • Takto z výsledků -slovo zcela vynechám
  • “Takto můžu najít celou frázi”

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

Identifikátory výsledku

  • Kód výsledku v 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>

  • Výsledek na webu

  • DOI - Digital Object Identifier

Alternativní jazyky

  • Jazyk výsledku

    angličtina

  • Název v původním jazyce

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

  • Popis výsledku v původním jazyce

    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

  • Název v anglickém jazyce

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

  • Popis výsledku anglicky

    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

Klasifikace

  • Druh

    O - Ostatní výsledky

  • CEP obor

    AG - Právní vědy

  • OECD FORD obor

Návaznosti výsledku

  • Projekt

  • Návaznosti

    S - Specificky vyzkum na vysokych skolach

Ostatní

  • Rok uplatnění

    2012

  • Kód důvěrnosti údajů

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