Building Fiscal Capacities in the Czech Republic
| Název česky | Posilování fiskální kapacity v ČR |
|---|---|
| Autoři | |
| Rok publikování | 2006 |
| Druh | Kapitola v knize |
| Fakulta / Pracoviště MU | |
| Citace | |
| Popis | First stage of building municipal financial system is in the Czech Republic done. Important task, that municipalities are facing nowadays, is the insignificant degree of autonomy of local authorities over their own revenue sources. Majority of own incomes has the shape of non-purpose transfer. In the article we deal with shared tax revenues, which are allocated to municipalities according to number of their inhabitants. Municipality has a few possibilities how to affect size of the revenues (whether tax or non-tax). At the end we propose several suggestions in the field of revenue assignments. |
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