Publication details
Vybrané konstrukční prvky místních daní
| Title in English | Selective structural elements of local taxes |
|---|---|
| Authors | |
| Year of publication | 2011 |
| Type | Article in Proceedings |
| Conference | Prof. JUDr. Karel Engliš státník, vědec, pedagog |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Charge; Tax; Local Tax; Karel Engliš |
| Description | Engliš was a leader of the Czechoslovak financial and monetary policy in the 20th and 30th of 20th century. In this period he devoted himself to many areas relating to currency and finance. The article devotes his book concerning, among other things, tax revenue authorities. It aims to Englis dismantling correction units, administrator, and then self-determination of the budget, taxes, which could be identified with the present-day local taxes. The author Englišových based on the ideas contained in the book of financial science. Outline of the theory of management of public unions. His suggestions and findings compared with our current legal situation, this comparison trying to assess here and express your own opinion on the matter. |