| 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: | článek article |
| 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) |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Becica.pdf | Plný text | 434,94 kB | Adobe PDF | View/Open |
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