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  • This paper defines local tax as a financial levy, determined to municipal budget that can be influenced by the municipality (or region). Shortly the constitutional and international background for local taxes was mentioned and possibilities of Czech municipalities to influence local taxes (real estate tax and local charges) were described. It is evident that local taxes in the Czech Republic have minor role in the self-government units financing. There are several possibilities for municipalities, but none for regions. Local self-government units are dependent on the transfers of shared taxes (PIT, CIT, VAT) from central budget in drawing up their budgets and their own options are very limited. The hypothesis that municipalities in the Czech Republic have enough legal competences and sufficient privileges to influence their local taxes revenue was rejected. Shared taxes are the base for local budgeting and local taxes are not suitable instrument for neither annual, nor long-term budgeting.
  • This paper defines local tax as a financial levy, determined to municipal budget that can be influenced by the municipality (or region). Shortly the constitutional and international background for local taxes was mentioned and possibilities of Czech municipalities to influence local taxes (real estate tax and local charges) were described. It is evident that local taxes in the Czech Republic have minor role in the self-government units financing. There are several possibilities for municipalities, but none for regions. Local self-government units are dependent on the transfers of shared taxes (PIT, CIT, VAT) from central budget in drawing up their budgets and their own options are very limited. The hypothesis that municipalities in the Czech Republic have enough legal competences and sufficient privileges to influence their local taxes revenue was rejected. Shared taxes are the base for local budgeting and local taxes are not suitable instrument for neither annual, nor long-term budgeting. (en)
Title
  • Annual and Long-Term Budgeting through Local Taxes in the Czech Republic
  • Annual and Long-Term Budgeting through Local Taxes in the Czech Republic (en)
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  • Annual and Long-Term Budgeting through Local Taxes in the Czech Republic
  • Annual and Long-Term Budgeting through Local Taxes in the Czech Republic (en)
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  • RIV/00216224:14220/12:00061138!RIV13-MSM-14220___
http://linked.open...avai/riv/aktivita
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  • S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
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  • 122831
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  • RIV/00216224:14220/12:00061138
http://linked.open...riv/jazykVysledku
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  • tax; local tax (en)
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http://linked.open...ontrolniKodProRIV
  • [CB582BFB752D]
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  • Radvan, Michal
http://localhost/t...ganizacniJednotka
  • 14220
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