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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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