Územní samosprávné celky a daně

Title in English Local autonimies and taxes
Authors

FOJTÍKOVÁ Jarmila

Year of publication 2002
Type Article in Proceedings
Conference Daně - teorie a praxe 2002
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords taxes; local autonomies; tax recipient; tax payer; tax-law-makers; tax administrator
Description The article deals with a relation between taxes and local autonomies. Four roles of local autonomies are determined - as a tax recipient, as a tax payer, as a tax-law-makers and also as tax administrator.
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