J 2019

Územní financování Rozpočtové určení daní do územních rozpočtů

PAŘÍZKOVÁ, Ivana

Basic information

Original name

Územní financování Rozpočtové určení daní do územních rozpočtů

Name in Czech

Rozpočtové určení daní do územních rozpočtů

Authors

PAŘÍZKOVÁ, Ivana (203 Czech Republic, guarantor, belonging to the institution)

Edition

Public Governance, Administration and Finances Law Review, 2019, 2498-6275

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Hungary

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

RIV identification code

RIV/00216224:14220/19:00130018

Organization unit

Faculty of Law

DOI

Keywords (in Czech)

financování; rozpočet; právo rozpočtové; právo územních rozpočtů; daně

Keywords in English

financing; budget; law budgetary; law of territorial budgets; tax

Tags

Tags

International impact, Reviewed
Změněno: 22/6/2023 15:24, Mgr. Petra Georgala

Abstract

V originále

he contribution deals with the financing of territorial self-governing units in the Czech Republic . The economic basis of local governance is still the most important and the most complicated issue of local governance . Local governances need economic independence for filling their tasks . The aim of this paper is to describe the importance of budget allocation of taxes (BAT) for municipal and regional budgets in the Czech Republic and, on the basis of description and critical analysis or comparison and synthesis of acquired knowledge, to confirm or disprove the hypothesis that partial amendments to the Act on Budget Allocation of Revenue of Certain Taxes to territorial budgets damage municipalities and regions or, on the contrary, strengthen their permanent financial basis . Description, analysis and synthesis are used as a method for writing this article.