Informační systém MU
RADVAN, Michal. Municipal Tax Ordinances. Online. In Patologie w administracji publicznej. 1st ed. Warszawa: Wolters Kluwer, 2009. p. 755-761. Oficyna a Wolters Kluwer business. ISBN 978-83-7601-628-3. [citováno 2024-04-23]
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Basic information
Original name Municipal Tax Ordinances
Name in Czech Obecní daňové vyhlášky
Authors RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution)
Edition 1. vyd. Warszawa, Patologie w administracji publicznej, p. 755-761, 7 pp. Oficyna a Wolters Kluwer business, 2009.
Publisher Wolters Kluwer
Other information
Original language English
Type of outcome Chapter(s) of a specialized book
Field of Study 50500 5.5 Law
Country of publisher Poland
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/09:00029352
Organization unit Faculty of Law
ISBN 978-83-7601-628-3
Keywords (in Czech) daň; obec; vyhláška; místní daň; daň z nemovitostí; místní poplatek
Keywords in English tax; municipality; ordinance; local tax; real estate tax; local charge
Tags local charge, local tax, municipality, ordinance, real estate tax, tax
Tags International impact, Reviewed
Changed by Changed by: doc. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 7/2/2022 11:35.
Abstract
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.
Abstract (in Czech)
Cílem kapitoly je poukázat na fakt, že územní samosprávné celky (obce) v ČR nemají mnohé možnosti, jak ovlivnit daňové příjmy svých rozpočtů. Ve skutečnosti jsou tyto možnosti jen dvě: místní poplatky a daň z nemovitostí. Ovšem nejen daně, ale i poplatky mohou být ukládány pouze zákonem, nikoliv jen obecně závaznou vyhláškou.
Links
GP407/09/P285, research and development projectName: Vlastní daňové příjmy obcí
Investor: Czech Science Foundation, Own Tax Incomes of the Municipalities
Displayed: 23/4/2024 23:01