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PROPERTY TAX IN THE REGIONS OF THE CZECH REPUBLIC

Jana Janoušková, Šárka Sobotovičová

The issue of fiscal decentralization in the context of the fiscal autonomy of local selfgovernments is still current. The Czech Republic is among the countries with lower tax autonomy (Blöchliger & Pinero Campos, 2011; OECD, 2016; Sedmihradská, 2015). The revenue from assigned taxes and from subsidy programs makes up decisive share in municipal budgets. The state specifies the percentage of revenue for this type of tax that belongs to a specific part of the budget system (in the case of the Czech Republic i.e. regions and municipalities).
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