Municipality and Income Tax

J 2018

Municipality and Income Tax

CHÁBOVÁ, Nikola a Kateřina KUBENKOVÁ

Základní údaje

Originální název

Municipality and Income Tax

Autoři

CHÁBOVÁ, Nikola a Kateřina KUBENKOVÁ

Vydání

Annual Center Review, Białystok, imp. de F. Plantade, 2018, 1899-5942

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50501 Law

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

Open access časopisu

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14220/18:00104098

Organizační jednotka

Právnická fakulta

DOI

https://doi.org/10.15290/acr.2017.10.08

Klíčová slova anglicky

municipality; income tax; budget; tax revenues

Štítky

rivok

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 13. 7. 2020 08:54, Mgr. Petra Georgala

Anotace

V originále

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.

Návaznosti

MUNI/A/1356/2015, interní kód MU

Název: Charta místní samosprávy vs. financování obcí (Akronym: FinUzS)

Investor: Masarykova univerzita, Charta místní samosprávy vs. financování obcí, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Přiložené soubory

ACR_10_N_Chabova_K_Kubenkova_Municipality_nad_income_tax.pdf Verze souboru

Citovat

CHÁBOVÁ, Nikola a Kateřina KUBENKOVÁ. Municipality and Income Tax. Annual Center Review. Białystok: imp. de F. Plantade, 2018, roč. 17, č. 10, s. 37-41. ISSN 1899-5942. Dostupné z: https://doi.org/10.15290/acr.2017.10.08.

@article{1451879,
   author = {Chábová, Nikola and Kubenková, Kateřina},
   article_location = {Białystok},
   article_number = {10},
   doi = {https://doi.org/10.15290/acr.2017.10.08},
   keywords = {municipality; income tax; budget; tax revenues},
   language = {eng},
   issn = {1899-5942},
   journal = {Annual Center Review},
   title = {Municipality and Income Tax},
   url = {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},
   volume = {17},
   year = {2018}
}

TY  - JOUR
ID  - 1451879
AU  - Chábová, Nikola - Kubenková, Kateřina
PY  - 2018
TI  - Municipality and Income Tax
JF  - Annual Center Review
VL  - 17
IS  - 10
SP  - 37-41
EP  - 37-41
PB  - imp. de F. Plantade
SN  - 18995942
KW  - municipality
KW  - income tax
KW  - budget
KW  - tax revenues
UR  - 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
L2  - 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
N2  - 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.
ER  -

CHÁBOVÁ, Nikola a Kateřina KUBENKOVÁ. Municipality and Income Tax. \textit{Annual Center Review}. Białystok: imp. de F. Plantade, 2018, roč.~17, č.~10, s.~37-41. ISSN~1899-5942. Dostupné z: https://doi.org/10.15290/acr.2017.10.08.

Přehled o publikaci