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@inbook{836753, author = {Radvan, Michal}, address = {Szczecin}, booktitle = {Zagadnienia ustroju samorządu terytorialnego w Polsce i innych państwach Unii Europejskiej}, edition = {1.}, keywords = {economical autonomy of municipalities; municipality; European Charter of Local Self-Government; tax; local tax; charge}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Szczecin}, isbn = {978-83-88044-83-0}, pages = {178-193}, publisher = {Wyższa szkoła administracji publicznej w Szczecinie}, title = {Economic Autonomy of the Local Self-Government Units - Local Taxes in the Czech Republic}, year = {2009} }
TY - CHAP ID - 836753 AU - Radvan, Michal PY - 2009 TI - Economic Autonomy of the Local Self-Government Units - Local Taxes in the Czech Republic VL - Zeszyty naukowe 2/2008 PB - Wyższa szkoła administracji publicznej w Szczecinie CY - Szczecin SN - 9788388044830 KW - economical autonomy of municipalities KW - municipality KW - European Charter of Local Self-Government KW - tax KW - local tax KW - charge N2 - This chapter deals with economical autonomy of municipalities in the Czech Republic and tries to give the definition of local tax. The chapter is relatively critical, because municipalities in the Czech Republic do not have enough possibilities to get money they need from local taxes. The local taxes (local charges and real estate tax) revenue is very low. So due to their dependence on the state budget it is not possible to talk about economical autonomy of the municipalities. The method to improve existing status is to give to the municipalities more power to decide on local taxes. The example of this solution can be found for example in Slovakia. ER -
RADVAN, Michal. Economic Autonomy of the Local Self-Government Units - Local Taxes in the Czech Republic. In \textit{Zagadnienia ustroju samorządu terytorialnego w Polsce i innych pa\'nstwach Unii Europejskiej}. 1. vyd. Szczecin: Wy\.zsza szkoła administracji publicznej w Szczecinie, 2009, s.~178-193. Zeszyty naukowe 2/2008. ISBN~978-83-88044-83-0.
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