2006
Building Fiscal Capacities in the Czech Republic
JAHODA, Robert; Jan ŠELEŠOVSKÝ a Jitka PEKOVÁZákladní údaje
Originální název
Building Fiscal Capacities in the Czech Republic
Název česky
Posilování fiskální kapacity v ČR
Autoři
JAHODA, Robert; Jan ŠELEŠOVSKÝ a Jitka PEKOVÁ
Vydání
Bratislava, Local Government Financial Capacity Building in Transition Countries: Selected Country Studies, od s. 43-61, 19 s. první, 2006
Nakladatel
NISPAcee
Další údaje
Jazyk
angličtina
Typ výsledku
Kapitola resp. kapitoly v odborné knize
Obor
50200 5.2 Economics and Business
Stát vydavatele
Česká republika
Utajení
není předmětem státního či obchodního tajemství
Forma vydání
tištěná verze "print"
Kód RIV
RIV/00216224:14560/06:00015715
Organizační jednotka
Ekonomicko-správní fakulta
ISBN
80-89013-23-6
Klíčová slova anglicky
building fiscal capacity
Štítky
Změněno: 2. 6. 2017 16:18, doc. Ing. Robert Jahoda, Ph.D.
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.
Česky
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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