2014
The Municipality View on Tax Revenue. The Czech Case.
GODAROVÁ, Jana a Filip HRŮZAZákladní údaje
Originální název
The Municipality View on Tax Revenue. The Czech Case.
Autoři
Vydání
Government vs. Governance in Central and Eastern Europe. Presented Papers from the 22st NISPAcee Annual Conference (from working groups and working sessions). 2014
Další údaje
Typ výsledku
Stať ve sborníku
Utajení
není předmětem státního či obchodního tajemství
Označené pro přenos do RIV
Ne
ISBN
978-80-89013-72-2
Klíčová slova anglicky
Czech case, fiscal federalism, intergovernmental relations, municipalities, selected tax revenues.
Příznaky
Mezinárodní význam, Recenzováno
Změněno: 4. 11. 2015 09:58, Ing. Jana Godarová, Ph.D.
Anotace
V originále
The Czech Republic has 20 years of independent and this recent development was affected by a number of development phases and partial changes in many areas during that time. Within this paper we introduce development of fiscal federalism during the mentioned period. We take into the consideration also the determination of the administrative division of the sovereign territory and in the creation of the vertical structure of the public administration system. As well as there is important point of view - dividing the powers and responsibilities between the different stages of this structure, but also money primarily from tax revenues for individual budgets within this structure. This development and changes has contained herein number of conflicts of relevant interest groups in this country, where most of them seek greater powers, more personnel and more money in their budgets.
Návaznosti
| MUNI/A/0784/2013, interní kód MU |
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