"Da\u0148 z nemovitost\u00ED je tradi\u010Dn\u00ED majetkovou dan\u00ED a v \u010Cesk\u00E9 republice stoprocentn\u00EDm p\u0159\u00EDjmem obecn\u00EDch rozpo\u010Dt\u016F, i kdy\u017E je spr\u00E1va t\u00E9to dan\u011B sv\u011B\u0159ena \u00FAzemn\u00EDm finan\u010Dn\u00EDm org\u00E1n\u016Fm. C\u00EDlem p\u0159\u00EDsp\u011Bvku je p\u0159edstavit da\u0148 z nemovitost\u00ED jako n\u00E1stroj zvy\u0161ov\u00E1n\u00ED obecn\u00EDch p\u0159\u00EDjm\u016F v dob\u011B, kdy je nutn\u00E9 hledat prost\u0159edky na zabezpe\u010Den\u00ED ve\u0159ejn\u00FDch statk\u016F municipalit mimo p\u0159\u00EDjmy plynouc\u00ED ze st\u00E1tn\u00EDho rozpo\u010Dtu. P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159\u00ED na mo\u017Enosti obc\u00ED ovliv\u0148ovat v\u00FD\u0161i v\u00FDnosu z t\u00E9to dan\u011B v \u010Cesk\u00E9 republice v\u010Detn\u011B srovn\u00E1n\u00ED se zahrani\u010Dn\u00ED pr\u00E1vn\u00ED \u00FApravou."@cs . . . "Da\u0148 z nemovitost\u00ED jako n\u00E1stroj zabezpe\u010Dov\u00E1n\u00ED ve\u0159ejn\u00FDch statk\u016F"@cs . "9"^^ . . "The real property tax is a traditional property tax and in the Czech Republic a wholly-income of municipal budgets, although the administration of the tax is delegated to territorial financial authorities. The aim of this paper is to present the real estate tax as an instrument of increase the local revenues at time when it is necessary to look for resources to secure public goods of municipalities beyond the revenues from the state budget. The paper is focused on the possibilities of municipalities to influence the amount of revenue from this tax in the Czech Republic, including a comparison with foreign legislation."@en . "Da\u0148 z nemovitost\u00ED je tradi\u010Dn\u00ED majetkovou dan\u00ED a v \u010Cesk\u00E9 republice stoprocentn\u00EDm p\u0159\u00EDjmem obecn\u00EDch rozpo\u010Dt\u016F, i kdy\u017E je spr\u00E1va t\u00E9to dan\u011B sv\u011B\u0159ena \u00FAzemn\u00EDm finan\u010Dn\u00EDm org\u00E1n\u016Fm. C\u00EDlem p\u0159\u00EDsp\u011Bvku je p\u0159edstavit da\u0148 z nemovitost\u00ED jako n\u00E1stroj zvy\u0161ov\u00E1n\u00ED obecn\u00EDch p\u0159\u00EDjm\u016F v dob\u011B, kdy je nutn\u00E9 hledat prost\u0159edky na zabezpe\u010Den\u00ED ve\u0159ejn\u00FDch statk\u016F municipalit mimo p\u0159\u00EDjmy plynouc\u00ED ze st\u00E1tn\u00EDho rozpo\u010Dtu. P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159\u00ED na mo\u017Enosti obc\u00ED ovliv\u0148ovat v\u00FD\u0161i v\u00FDnosu z t\u00E9to dan\u011B v \u010Cesk\u00E9 republice v\u010Detn\u011B srovn\u00E1n\u00ED se zahrani\u010Dn\u00ED pr\u00E1vn\u00ED \u00FApravou." . . "1"^^ . "Kranecov\u00E1, Jana" . "14220" . "Municipal budget; municipalties; public goods; real property tax; revenue."@en . "The real property tax as an instrument securing public goods"@en . . . . "N" . . "RIV/00216224:14220/12:00064055" . "Brno" . "Brno" . "Da\u0148 z nemovitost\u00ED jako n\u00E1stroj zabezpe\u010Dov\u00E1n\u00ED ve\u0159ejn\u00FDch statk\u016F" . "RIV/00216224:14220/12:00064055!RIV13-MSM-14220___" . "Da\u0148 z nemovitost\u00ED jako n\u00E1stroj zabezpe\u010Dov\u00E1n\u00ED ve\u0159ejn\u00FDch statk\u016F" . . "129548" . "[C3E541CA62B0]" . . "Da\u0148 z nemovitost\u00ED jako n\u00E1stroj zabezpe\u010Dov\u00E1n\u00ED ve\u0159ejn\u00FDch statk\u016F"@cs . . . "Dny pr\u00E1va 2011 / Days of Law 2011" . . "9788021059146" . "2011-01-01+01:00"^^ . . . "The real property tax as an instrument securing public goods"@en . . . "Masarykova univerzita" . "1"^^ . .