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  • Municipalities not only in the Czech Republic need for providing ensuring their activities sufficient financial resources. In the Czech Republic tax revenues represent the most important income of municipal budgets. These are the yields of taxes which are redistributed to municipalities from the state budget on the basis of tax assignment. The tax assignment affects the fiscal autonomy of municipalities and it is undergoing constant development. The reform of public finances, particularly the area of decentralization, brought municipalities considerable burden on their budgets. Municipalities are forced to spend more money on providing local services. Each of the states is looking for new ways to ensure adequate funding, at the present. The Czech Republic is no exception. In the Czech Republic is one of the options to raise funds from the state budget, particularly in the tax assignment. The adjustment methodology used to calculate the share to 21.4% shared taxes would increase tax revenues, which comprise the part of total revenue budgets of municipalities. Change should be in the introduction of new criteria, and it the criterion of inhabitants over 65 years.
  • Municipalities not only in the Czech Republic need for providing ensuring their activities sufficient financial resources. In the Czech Republic tax revenues represent the most important income of municipal budgets. These are the yields of taxes which are redistributed to municipalities from the state budget on the basis of tax assignment. The tax assignment affects the fiscal autonomy of municipalities and it is undergoing constant development. The reform of public finances, particularly the area of decentralization, brought municipalities considerable burden on their budgets. Municipalities are forced to spend more money on providing local services. Each of the states is looking for new ways to ensure adequate funding, at the present. The Czech Republic is no exception. In the Czech Republic is one of the options to raise funds from the state budget, particularly in the tax assignment. The adjustment methodology used to calculate the share to 21.4% shared taxes would increase tax revenues, which comprise the part of total revenue budgets of municipalities. Change should be in the introduction of new criteria, and it the criterion of inhabitants over 65 years. (en)
Title
  • Analysis of Selected Financing the Public Goods by Municipalities
  • Analysis of Selected Financing the Public Goods by Municipalities (en)
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  • Analysis of Selected Financing the Public Goods by Municipalities
  • Analysis of Selected Financing the Public Goods by Municipalities (en)
skos:notation
  • RIV/00216275:25410/12:39894790!RIV13-MSM-25410___
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  • 122212
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  • RIV/00216275:25410/12:39894790
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  • shared tax revenues; the number of inhabitants over 65 years; criteria of tax assignment; tax assignment (en)
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  • [AF8AEC1E04E0]
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  • Koťátková Stránská, Pavla
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  • WSEAS Press
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  • 978-1-61804-102-9
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  • 25410
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