"Fisk\u00E1ln\u00ED federalismus a m\u00EDstn\u00ED poplatky"@cs . "The aim of this paper is to point out the deficiencies of fiscal federalism in the concept of the Czech territorial self-government from the perspective of system of local charges, as own resources of municipalities. In terms of the theory of fiscal federalism, the contribution will focus on the possibilities of municipalities to influence these resources, particularly the amount of their income. Emphasis will be placed on tools of municipalities as well as the factors that influence their decision-making of in the area of local charges."@en . . "RIV/00216224:14220/12:00064058" . "Fisk\u00E1ln\u00ED federalismus a m\u00EDstn\u00ED poplatky" . . . . . "Kranecov\u00E1, Jana" . . . . "136729" . "S" . . . "Fisk\u00E1ln\u00ED federalismus a m\u00EDstn\u00ED poplatky"@cs . "RIV/00216224:14220/12:00064058!RIV13-MSM-14220___" . "Fisk\u00E1ln\u00ED federalismus a m\u00EDstn\u00ED poplatky" . "[4DD7A7E7153F]" . . . . "1"^^ . . . . "Fiscal federalism and local charges"@en . "14220" . "Fiscal federalism and local charges"@en . "Decentralization; fiscal federalism; income; local charges; local taxes; municipalities; sources of funding."@en . "C\u00EDlem p\u0159\u00EDsp\u011Bvku je pouk\u00E1zat na nedostatky v oblasti fisk\u00E1ln\u00EDho federalismu v pojet\u00ED \u010Desk\u00E9 \u00FAzemn\u00ED samospr\u00E1vy a to z pohledu nastaven\u00ED syst\u00E9mu m\u00EDstn\u00EDch poplatk\u016F, jako vlastn\u00EDch zdroj\u016F obce. Z hlediska teorie fisk\u00E1ln\u00EDho federalismu se p\u0159\u00EDsp\u011Bvek zam\u011B\u0159\u00ED zejm\u00E9na na mo\u017Enosti obc\u00ED ovliv\u0148ovat tyto zdroje, a to zejm\u00E9na v\u00FD\u0161i jejich v\u00FDnosu. D\u016Fraz bude kladen na n\u00E1stroje, kter\u00E9 k tomu obce vyu\u017E\u00EDvaj\u00ED a tak\u00E9 na faktory, kter\u00E9 na rozhodov\u00E1n\u00ED obc\u00ED p\u0159i ukl\u00E1dan\u00ED m\u00EDstn\u00EDch poplatk\u016F p\u016Fsob\u00ED."@cs . "1"^^ . "C\u00EDlem p\u0159\u00EDsp\u011Bvku je pouk\u00E1zat na nedostatky v oblasti fisk\u00E1ln\u00EDho federalismu v pojet\u00ED \u010Desk\u00E9 \u00FAzemn\u00ED samospr\u00E1vy a to z pohledu nastaven\u00ED syst\u00E9mu m\u00EDstn\u00EDch poplatk\u016F, jako vlastn\u00EDch zdroj\u016F obce. Z hlediska teorie fisk\u00E1ln\u00EDho federalismu se p\u0159\u00EDsp\u011Bvek zam\u011B\u0159\u00ED zejm\u00E9na na mo\u017Enosti obc\u00ED ovliv\u0148ovat tyto zdroje, a to zejm\u00E9na v\u00FD\u0161i jejich v\u00FDnosu. D\u016Fraz bude kladen na n\u00E1stroje, kter\u00E9 k tomu obce vyu\u017E\u00EDvaj\u00ED a tak\u00E9 na faktory, kter\u00E9 na rozhodov\u00E1n\u00ED obc\u00ED p\u0159i ukl\u00E1dan\u00ED m\u00EDstn\u00EDch poplatk\u016F p\u016Fsob\u00ED." . . . .