Local vs. State Taxes

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Authors	RADVAN Michal
Year of publication	2014
MU Faculty or unit	Faculty of Law
Citation
Description	The aim of the contribution is to confirm or reject the hypothesis that municipalities in the Czech Republic have enough legal competences and sufficient privileges to influence their local taxes revenue. Local tax was defined and possibilities of Czech municipalities to influence local taxes were described.
Related projects:	Vybrané aspekty přímých daní a jejich interpretace a aplikace v judikatuře