JAHODA, Robert, Jan ŠELEŠOVSKÝ and Jitka PEKOVÁ. Building Fiscal Capacities in the Czech Republic. In SEVIC, Zeljko. Local Government Financial Capacity Building in Transition Countries: Selected Country Studies. Bratislava: NISPAcee, 2006, p. 43-61. první. ISBN 80-89013-23-6.
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Basic information
Original name Building Fiscal Capacities in the Czech Republic
Name in Czech Posilování fiskální kapacity v ČR
Authors JAHODA, Robert (203 Czech Republic, guarantor, belonging to the institution), Jan ŠELEŠOVSKÝ (203 Czech Republic, belonging to the institution) and Jitka PEKOVÁ (203 Czech Republic).
Edition Bratislava, Local Government Financial Capacity Building in Transition Countries: Selected Country Studies, p. 43-61, 19 pp. první, 2006.
Publisher NISPAcee
Other information
Original language English
Type of outcome Chapter(s) of a specialized book
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
Publication form printed version "print"
RIV identification code RIV/00216224:14560/06:00015715
Organization unit Faculty of Economics and Administration
ISBN 80-89013-23-6
Keywords in English building fiscal capacity
Tags building fiscal capacity
Changed by Changed by: doc. Ing. Robert Jahoda, Ph.D., učo 16912. Changed: 2/6/2017 16:18.
Abstract
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.
Abstract (in Czech)
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.
Links
GA402/03/0807, research and development projectName: Teoreticko-metodologické aspekty financování rozvojových strategií územním rozpočtem
Investor: Czech Science Foundation, Theoretical and metdohological aspects of financing development strategies by regional budgets
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