About: Own Tax Incomes of the Municipalities     Goto   Sponge   NotDistinct   Permalink

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Description
  • Grantový projekt si klade za cíl komplexně analyzovat stávající právní úpravu daňových příjmů obcí s důrazem na příjmy vlastní. Po formulaci silných a slabých stránek právní úpravy de lege lata budou navrženy modely pro legislativní praxi ve smyslu zajištění a posílení ekonomické autonomie obcí. (cs)
  • One of the four basic characteristics of the real local self government is the economic autonomy of the municipalities that must take effect in decision making within expenditures and incomes of the municipalities´ budgets incl. their tax incomes. This fact is however often neglected and it could be even a kind of threat for local self-governing of the municipalities. Grant project is focused esp. on models solving contemporary not very favourable situation when the municipalities are dependent on state budget grants and percents of shared taxes. Project´s goal is the complete analyze of the contemporary tax incomes of the municipalities in the Czech Republic emphatically on their own incomes (local taxes). On the basis of analysis of particular legal acts, their relationships and practice of courts the strengths and weaknesses of contemporary conditions will be formulated. The primary goal is to suggest models for the legislative practice those would ensure enough financial sources for local budgets and real economic autonomy necessary for their self-governing. (en)
Title
  • Own Tax Incomes of the Municipalities (en)
  • Vlastní daňové příjmy obcí (cs)
http://linked.open...vai/cislo-smlouvy
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  • daň, poplatek, územní samosprávný celek, obec, obecní rozpočet, daň z nemovitostí, místní poplatek, (en)
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