Title: Obce a svěřené daně
Other Titles: Municipalities and assigned taxes
Authors: Bečica, Jiří
Citation: Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2014, č. 4, s. 4-11.
Issue Date: 2014
Publisher: Západočeská univerzita v Plzni
Document type: article
článek
URI: http://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2014-clanek-1.pdf
http://hdl.handle.net/11025/16340
ISSN: 1805-0603
Keywords: svěřené daně;daň z nemovitosti;obecní rozpočet;místní koeficient
Keywords in different language: assigned taxes;real estate tax;municipal budget;local coefficient
Abstract in different language: The aim of this paper is to evaluate the role assigned and shared taxes in the budgets of municipalities and evaluation approach of city council to introduction local coefficient of the Real estate tax, as it allowed by § 12 Act no. 338/1992 Coll. This paper evaluate revenue of Assigned taxes during the years 2008-2012 in the Municipal budgets and shows the state of introduction of local coefficient for Real estate tax by municipalities, townships, towns and cities according to territorial jurisdiction of Czech regions.
Rights: © Západočeská univerzita v Plzni
Appears in Collections:Číslo 4 (2014)
Číslo 4 (2014)

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