FOJTÍKOVÁ, Jarmila. Územní samosprávné celky a daně (Local autonimies and taxes). In Daně - teorie a praxe 2002. Brno: Sting, 2002, p. 12-15, 80 pp. ISBN 80-86342-29-8.
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Basic information
Original name Územní samosprávné celky a daně
Name (in English) Local autonimies and taxes
Authors FOJTÍKOVÁ, Jarmila (203 Czech Republic, guarantor).
Edition Brno, Daně - teorie a praxe 2002, p. 12-15, 80 pp. 2002.
Publisher Sting
Other information
Original language Czech
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14560/02:00008561
Organization unit Faculty of Economics and Administration
ISBN 80-86342-29-8
Keywords in English taxes; local autonomies; tax recipient; tax payer; tax-law-makers; tax administrator
Tags local autonomies, tax administrator, tax payer, tax recipient, tax-law-makers, taxes
Changed by Changed by: Ing. Jarmila Zaviačičová, učo 36047. Changed: 10/6/2003 12:24.
Abstract
Článek se zabývá vztahem daní a územních samosprávných celků. Vymezuje čtyři role územní samosprávy - jako příjemce daní, plátce daní, jako orgány daňotvorné a také jako správce daní.
Abstract (in English)
The article deals with a relation between taxes and local autonomies. Four roles of local autonomies are determined - as a tax recipient, as a tax payer, as a tax-law-makers and also as tax administrator.
Links
MSM 145600001, plan (intention)Name: Faktory efektivnosti rozvoje regionů České republiky
Investor: Ministry of Education, Youth and Sports of the CR, Efficiency Factors of the Czech Republic's Regions
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