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

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

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DOI - Digital Object Identifier

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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

Druh

O - Ostatní výsledky

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

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