Publication details
Daňové příjmy veřejných rozpočtů a jejich správa
| Title in English | Tax Revenues of Public Budgets and their Management |
|---|---|
| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | Dny práva 2010 - Sborník příspěvků |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.law.muni.cz/sborniky/dny_prava_2010/index.html |
| Field | Law sciences |
| Keywords | Tax; budgetary allocation of taxes; public budget; tax revenue; tax administration |
| Description | This contribution deals with the revenue of public budgets and their administration. It focuses mainly on tax revenues, which represent one of the major revenue of public budgets. At the beginning, author tries to define basic terms such as tax administration, budgetary allocation of taxes, public budget, etc. In addition, it concerns mainly on the issue of tax assignment, tax incomes of public budgets, focusing on the national level as well as on their management by the authorities of tax and customs administration in comparison with other European countries. |