Economic Autonomy of the Local Self-Government Units - Local Taxes in the Czech Republic
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| Year of publication | 2009 |
| Type | Chapter of a book |
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| Description | This chapter deals with economical autonomy of municipalities in the Czech Republic and tries to give the definition of local tax. The chapter is relatively critical, because municipalities in the Czech Republic do not have enough possibilities to get money they need from local taxes. The local taxes (local charges and real estate tax) revenue is very low. So due to their dependence on the state budget it is not possible to talk about economical autonomy of the municipalities. The method to improve existing status is to give to the municipalities more power to decide on local taxes. The example of this solution can be found for example in Slovakia. |
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