PAPAVASILEVSKÁ, Sandra. Financial autonomy of Local Self-Governments in the Czech Republic. In I. ASCEA – ANNUAL SCIENTIFIC CONFERENCE OF THE CENTRAL EUROPEAN ACADEMY, Budapešť. 2022.
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Basic information
Original name Financial autonomy of Local Self-Governments in the Czech Republic
Name in Czech Finanční autonomie místních samospráv v Česku
Authors PAPAVASILEVSKÁ, Sandra.
Edition I. ASCEA – ANNUAL SCIENTIFIC CONFERENCE OF THE CENTRAL EUROPEAN ACADEMY, Budapešť, 2022.
Other information
Original language English
Type of outcome Presentations at conferences
Field of Study 50501 Law
Confidentiality degree is not subject to a state or trade secret
Organization unit Faculty of Law
Changed by Changed by: Mgr. Sandra Papavasilevská, učo 453838. Changed: 7/2/2023 16:12.
Abstract
The object of the article is to determine what powers municipalities have in relation to tax revenues and whether municipalities in the Czech Republic have economic autonomy. The first part deals with the general economic autonomy of municipalities, taking into account the European Charter of Local Government. Separate chapters are devoted to the most important of them, namely local taxes and property taxes. The conclusion of the work seeks a comprehensive view of the treatment of individual chapters concerning the autonomy of local authorities, including possible conclusions de lege ferenda.
Links
MUNI/A/1387/2021, interní kód MUName: Daňové právo v postpandemické době (Acronym: Daňové právo v postpandemické době)
Investor: Masaryk University
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