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dc.contributor.authorBečica, Jiří
dc.date.accessioned2015-10-07T14:14:07Z
dc.date.available2015-10-07T14:14:07Z
dc.date.issued2014
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2014, č. 4, s. 4-11.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2014-clanek-1.pdf
dc.identifier.urihttp://hdl.handle.net/11025/16340
dc.format8 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isocscs
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.subjectsvěřené daněcs
dc.subjectdaň z nemovitostics
dc.subjectobecní rozpočetcs
dc.subjectmístní koeficientcs
dc.titleObce a svěřené daněcs
dc.title.alternativeMunicipalities and assigned taxesen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedThe 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.en
dc.subject.translatedassigned taxesen
dc.subject.translatedreal estate taxen
dc.subject.translatedmunicipal budgeten
dc.subject.translatedlocal coefficienten
dc.type.statusPeer-revieweden
Appears in Collections:Číslo 4 (2014)
Číslo 4 (2014)

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