Publication details
Vývoj samosprávy obcí zaměřený na autonomii v oblasti místních daní
| Title in English | The development of local self-government focused on the autonomy of municipal taxes |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Article in Proceedings |
| Conference | Cofola 2014, Conference proceedings |
| MU Faculty or unit | |
| Citation | |
| Web | Sborník z konference |
| Field | Law sciences |
| Keywords | Municipality; self-government; tax; local taxes; financial autonomy |
| Description | This work contains an historical overview of the development of self-governing status of municipalities. I try to focus on one aspect of the government and that is financial autonomy in terms of tax revenues. I'm looking particularly so for the reasons and ways in which municipalities have acquired their own revenues (excluding funds and property obtained from the state) and focuses primarily on tax revenues and on the possibility of municipalities influence these revenues. |