Municipality and Income Tax

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Authors

CHÁBOVÁ Nikola KUBENKOVÁ Kateřina

Year of publication 2018
Type Article in Periodical
Magazine / Source Annual Center Review
MU Faculty or unit

Faculty of Law

Citation
Web Open access časopisu
Doi http://dx.doi.org/10.15290/acr.2017.10.08
Keywords municipality; income tax; budget; tax revenues
Attached files
Description This article is a brief insight into the issue of income tax and its relation to the municipalities. Firstly, the Authors present some basic information about the income tax and the new Act on the Income Tax. Further, budgets of municipalities are described, where attention is focused especially on the revenues of municipalities from the income tax. Besides a historical development of the amount of this revenue and its present amount, the Authors also propose different ways how municipality could influence the amount of revenues which flow from the income tax into its budget. Conclusion summarizes facts about instruments which are in competence of municipality, for law rules taxes very strictly.
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