Municipality and Income Tax

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Municipality and Income Tax

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Municipality and Income Tax

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Annual Center Review

ISSN

1899-5942

e-ISSN

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Svazek periodika

17

Číslo periodika v rámci svazku

10

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

5

Strana od-do

37-41

Kód UT WoS článku

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EID výsledku v databázi Scopus

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