Místní daně jako prvek ekonomické autonomie obcí
| Title in English | Local Taxes as an Element of Economic Authonomy of Municipalities |
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| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Právní regulace místní (a regionální) samosprávy: sborník z 4. letní mezinárodní konference/worshopu, Kroměříž, Právnická fakulta Masarykovy univerzity a Veřejný ochránce práv, 19.-20. června 2008. |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Economical autonomy of municipalities; Municipality; European Charter of Local Self-Government; Tax; Local tax; Charge |
| Description | This article deals with economical autonomy of municipalities in the Czech Republic and tries to give the definition of local tax. The article is relatively critical, because municipalities in the Czech Republic do not have enough possibilities to get money they need from local taxes. The local taxes (local charges and real estate tax) revenue is very low and it is not possible to talk about economical autonomy of the municipalities. The method to improve existing status is to give to the municipalities more power to decide on local taxes. The example of this solution can be found in Slovakia. |
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