Územní samosprávné celky a daně
| Title in English | Local autonimies and taxes |
|---|---|
| Authors | |
| Year of publication | 2002 |
| Type | Article in Proceedings |
| Conference | Daně - teorie a praxe 2002 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | taxes; local autonomies; tax recipient; tax payer; tax-law-makers; tax administrator |
| Description | The article deals with a relation between taxes and local autonomies. Four roles of local autonomies are determined - as a tax recipient, as a tax payer, as a tax-law-makers and also as tax administrator. |
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