2003
Fiscal Decentralization in Czech Republic - Building Fiscal Capacities
JAHODA, Robert, Jan ŠELEŠOVSKÝ a Jitka PEKOVÁZákladní údaje
Originální název
Fiscal Decentralization in Czech Republic - Building Fiscal Capacities
Název anglicky
Fiscal Decentralization in Czech Republic - Building Fiscal Capacities
Autoři
JAHODA, Robert (203 Česká republika, garant), Jan ŠELEŠOVSKÝ (203 Česká republika) a Jitka PEKOVÁ (203 Česká republika)
Vydání
Národohospodářský obzor, 2003, 1213-2446
Další údaje
Jazyk
čeština
Typ výsledku
Článek v odborném periodiku
Obor
50200 5.2 Economics and Business
Stát vydavatele
Česká republika
Utajení
není předmětem státního či obchodního tajemství
Kód RIV
RIV/00216224:14560/03:00008335
Organizační jednotka
Ekonomicko-správní fakulta
Klíčová slova anglicky
fiscal decentralization; tax revenues; LG borrowing;
Změněno: 21. 11. 2003 19:18, doc. PhDr. Jan Šelešovský, CSc.
V originále
First stage of building municipal financial system is in the Czech Republic done. Important task, that municipalities are facing nowadays, is the insignificant degree of autonomy of local authorities over their own revenue sources. Majority of own incomes has the shape of non-purpose transfer. In the article we deal with shared tax revenues, which are allocated to municipalities according to number of their inhabitants. Municipality has a few possibilities how to affect size of the revenues (whether tax or non-tax). At the end we propose several suggestions in the field of revenue assignments.
Anglicky
First stage of building municipal financial system is in the Czech Republic done. Important task, that municipalities are facing nowadays, is the insignificant degree of autonomy of local authorities over their own revenue sources. Majority of own incomes has the shape of non-purpose transfer. In the article we deal with shared tax revenues, which are allocated to municipalities according to number of their inhabitants. Municipality has a few possibilities how to affect size of the revenues (whether tax or non-tax). At the end we propose several suggestions in the field of revenue assignments.
Návaznosti
| GA402/03/0807, projekt VaV |
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