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@inbook{637019, author = {Jahoda, Robert and Šelešovský, Jan and Peková, Jitka and Sevic, Zeljko}, address = {Bratislava}, booktitle = {Local Government Financial Capacity Building in Transition Countries: Selected Country Studies}, keywords = {building fiscal capacity}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Bratislava}, isbn = {80-89013-23-6}, pages = {43-61}, publisher = {NISPAcee}, title = {Building Fiscal Capacities in the Czech Republic}, year = {2006} }
TY - CHAP ID - 637019 AU - Jahoda, Robert - Šelešovský, Jan - Peková, Jitka - Sevic, Zeljko PY - 2006 TI - Building Fiscal Capacities in the Czech Republic VL - první PB - NISPAcee CY - Bratislava SN - 8089013236 KW - building fiscal capacity N2 - 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. ER -
JAHODA, Robert, Jan ŠELEŠOVSKÝ a Jitka PEKOVÁ. Building Fiscal Capacities in the Czech Republic. In SEVIC, Zeljko. \textit{Local Government Financial Capacity Building in Transition Countries: Selected Country Studies}. Bratislava: NISPAcee, 2006, s.~43-61. první. ISBN~80-89013-23-6.
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