Publication details

Daňové souvislosti hospodaření a nakládání s majetkem územní samosprávy

Title in English Tax context of management and disposal of local self-government property
Authors

FOJTÍKOVÁ Jarmila

Year of publication 2006
Type Article in Proceedings
Conference Česká ekonomika v procesu globalizace
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords Local self-government; disposal of property; tax incidence; income tax; value added tax
Description This paper focuses on problems of employment of local self-government property in relation to taxation and public expenditures influence. The paper deals with income tax incidence of different method and form of disposal of property. In respect of tax advantage and influence with planning and management public expenditures is improved registration of value added tax too.
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