Detailed Information on Publication Record

GODAROVÁ, Jana and Filip HRŮZA. The Municipality View on Tax Revenue. The Czech Case. In Government vs. Governance in Central and Eastern Europe. Presented Papers from the 22st NISPAcee Annual Conference (from working groups and working sessions). 2014. ISBN 978-80-89013-72-2.

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Basic information
Original name	The Municipality View on Tax Revenue. The Czech Case.
Authors	GODAROVÁ, Jana and Filip HRŮZA.
Edition	Government vs. Governance in Central and Eastern Europe. Presented Papers from the 22st NISPAcee Annual Conference (from working groups and working sessions). 2014.

Other information
Type of outcome	Proceedings paper
Confidentiality degree	is not subject to a state or trade secret
ISBN	978-80-89013-72-2
Keywords in English	Czech case, fiscal federalism, intergovernmental relations, municipalities, selected tax revenues.
Tags	International impact, Reviewed
Changed by	Changed by: Ing. Jana Godarová, Ph.D., učo 174847. Changed: 4/11/2015 09:58.

Abstract
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.

Abstract

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.

Links
MUNI/A/0784/2013, interní kód MU	Name: Vybrané aspekty hodnocení efektivnosti a zásluhovosti veřejných politik (Acronym: Aspekty VEPO)
MUNI/A/0784/2013, interní kód MU	Investor: Masaryk University, Category A