Local charges – important revenue for local governance?

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Authors

TOMÁŠKOVÁ Eva MRKÝVKA Petr

Year of publication 2018
Type Article in Proceedings
Conference The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings)
MU Faculty or unit

Faculty of Law

Citation
Web Open access sborníku
Doi http://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018
Keywords Local Charges; Local Governance; Tax Revenue; Effectiveness; Efficiency; the Czech Republic
Attached files
Description This paper deals with revenue of local charges in the Czech Republic. The Czech Republic is characterized with many small municipalities. Local governances need financial independence for filling their tasks and for avoidance of inadequate state to the local activities. However, it is very important to have enough own revenue and to manage this revenue effective as well. For this reason, the last part of this paper describes the possibilities how to detect efficiency and effectiveness at local charges. The aim of this paper is to show the influence of local charges to total revenue of local governance. Compilation, comparison, analysis and synthesis were method used for writing this contribution.
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