Municipality and Income Tax

Varování

Publikace nespadá pod Filozofickou fakultu, ale pod Právnickou fakultu. Oficiální stránka publikace je na webu muni.cz.
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CHÁBOVÁ Nikola KUBENKOVÁ Kateřina

Rok publikování 2018
Druh Článek v odborném periodiku
Časopis / Zdroj Annual Center Review
Fakulta / Pracoviště MU

Právnická fakulta

Citace
www Open access časopisu
Doi http://dx.doi.org/10.15290/acr.2017.10.08
Klíčová slova municipality; income tax; budget; tax revenues
Přiložené soubory
Popis 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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