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@inbook{837167,
author = {Radvan, Michal},
address = {Warszawa},
booktitle = {Patologie w administracji publicznej},
edition = {1.},
keywords = {tax; municipality; ordinance; local tax; real estate tax; local charge},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Warszawa},
isbn = {978-83-7601-628-3},
pages = {755-761},
publisher = {Wolters Kluwer},
title = {Municipal Tax Ordinances},
year = {2009}
}
TY - CHAP
ID - 837167
AU - Radvan, Michal
PY - 2009
TI - Municipal Tax Ordinances
VL - Oficyna a Wolters Kluwer business
PB - Wolters Kluwer
CY - Warszawa
SN - 9788376016283
KW - tax
KW - municipality
KW - ordinance
KW - local tax
KW - real estate tax
KW - local charge
N2 - The aim of this chapter is to point out that Czech self-government units (municipalities) do not have many possibilities to influence the tax revenues of their budgets. In fact, there are two groups of possibilities: local charges and real estate tax. But; not only taxes, but all the fees must be imposed by acts, not just by ordinances of municipalities.
ER -
RADVAN, Michal. Municipal Tax Ordinances. In \textit{Patologie w administracji publicznej}. 1st ed. Warszawa: Wolters Kluwer, 2009, p.~755-761. Oficyna a Wolters Kluwer business. ISBN~978-83-7601-628-3.
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