Fiskální federalismus a místní poplatky

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Title in English Fiscal federalism and local charges
Authors

KRANECOVÁ Jana

Year of publication 2012
Type Appeared in Conference without Proceedings
MU Faculty or unit

Faculty of Law

Citation
Description The aim of this paper is to point out the deficiencies of fiscal federalism in the concept of the Czech territorial self-government from the perspective of system of local charges, as own resources of municipalities. In terms of the theory of fiscal federalism, the contribution will focus on the possibilities of municipalities to influence these resources, particularly the amount of their income. Emphasis will be placed on tools of municipalities as well as the factors that influence their decision-making of in the area of local charges.
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