Local charges – important revenue for local governance?

D 2018

Local charges – important revenue for local governance?

TOMÁŠKOVÁ, Eva a Petr MRKÝVKA

Základní údaje

Originální název

Local charges – important revenue for local governance?

Autoři

TOMÁŠKOVÁ, Eva (203 Česká republika, domácí) a Petr MRKÝVKA (203 Česká republika, domácí)

Vydání

1. vyd. Brno, The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings), od s. 288-301, 14 s. 2018

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50206 Finance

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Odkazy

Open access sborníku

Kód RIV

RIV/00216224:14220/18:00105148

Organizační jednotka

Právnická fakulta

ISBN

978-80-210-9086-6

DOI

http://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018

Klíčová slova anglicky

Local Charges; Local Governance; Tax Revenue; Effectiveness; Efficiency; the Czech Republic

Štítky

rivok

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 3. 4. 2019 12:01, Mgr. Petra Georgala

Anotace

V originále

This paper deals with revenue of local charges in the Czech Republic. The Czech Republic is characterized with many small municipalities. Local governances need financial independence for filling their tasks and for avoidance of inadequate state to the local activities. However, it is very important to have enough own revenue and to manage this revenue effective as well. For this reason, the last part of this paper describes the possibilities how to detect efficiency and effectiveness at local charges. The aim of this paper is to show the influence of local charges to total revenue of local governance. Compilation, comparison, analysis and synthesis were method used for writing this contribution.

Návaznosti

MUNI/A/1017/2017, interní kód MU

Název: Vybrané aspekty přímých daní a jejich interpretace a aplikace v judikatuře II (Akronym: PriDJudII)

Investor: Masarykova univerzita, Vybrané aspekty přímých daní a jejich interpretace a aplikace v judikatuře II, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Přiložené soubory

Local_government_financing.pdf Verze souboru

Citovat

TOMÁŠKOVÁ, Eva a Petr MRKÝVKA. Local charges – important revenue for local governance? In Mrkývka, Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz,Tomas Sowinski, Michal Radvan (eds). The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings). 1. vyd. Brno: Masarykova univerzita, 2018, s. 288-301. ISBN 978-80-210-9086-6. Dostupné z: https://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018.

@inproceedings{1482446,
   author = {Tomášková, Eva and Mrkývka, Petr},
   address = {Brno},
   booktitle = {The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings)},
   doi = {http://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018},
   edition = {1},
   editor = {Mrkývka, Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz,Tomas Sowinski, Michal Radvan (eds).},
   keywords = {Local Charges; Local Governance; Tax Revenue; Effectiveness; Efficiency; the Czech Republic},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-9086-6},
   pages = {288-301},
   publisher = {Masarykova univerzita},
   title = {Local charges – important revenue for local governance?},
   url = {https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf},
   year = {2018}
}

TY  - CONF
ID  - 1482446
AU  - Tomášková, Eva - Mrkývka, Petr
PY  - 2018
TI  - Local charges – important revenue for local governance?
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021090866
KW  - Local Charges
KW  - Local Governance
KW  - Tax Revenue
KW  - Effectiveness
KW  - Efficiency
KW  - the Czech Republic
UR  - https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf
L2  - https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf
N2  - This paper deals with revenue of local charges in the Czech Republic. The Czech Republic is characterized with many small municipalities. Local governances need financial independence for filling their tasks and for avoidance of inadequate state to the local activities. However, it is very important to have enough own revenue and to manage this revenue effective as well. For this reason, the last part of this paper describes the possibilities how to detect efficiency and effectiveness at local charges. The aim of this paper is to show the influence of local charges to total revenue of local governance. Compilation, comparison, analysis and synthesis were method used for writing this contribution.
ER  -

TOMÁŠKOVÁ, Eva a Petr MRKÝVKA. Local charges – important revenue for local governance? In Mrkývka, Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz,Tomas Sowinski, Michal Radvan (eds). \textit{The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings)}. 1. vyd. Brno: Masarykova univerzita, 2018, s.~288-301. ISBN~978-80-210-9086-6. Dostupné z: https://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018.

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