Publication details
The Influence pf the Spa and Recreation Charge on the Autonomy of Municipalities in Czech Republic
| Authors | |
|---|---|
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Public Finance - Administrative Autonomies |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Charge; Tax; Spa and Recreation Charge; Local Tax; Municipality; Rate; Base |
| Description | This article describes the influence of local taxes on the autonomy (self-government) of municipalities in Czech republic. The author explains the autonomy of municipalities by way of the specific example. As the example, the author chose the spa and recration charge and their present effective regulation.The purpose of this article is to critically consider, if the muinicipalities have sufficient authority when administrating these taxes. The author also suggests what should be changed to become contributive to extend the powers of municipalities. |