Project details


Own Tax Incomes of the Municipalities

Project Identification:GP407/09/P285
Project Period:1/2009 - 12/2011
Investor:link to a new windowCzech Science Foundation
Programme / Project Type:Postdoctoral projects -
MU Faculty/Unit:
Faculty of Law
MU Investigator:Assoc. Prof. JUDr. Ing. Michal Radvan, Ph.D.
Field:AG - Law sciences (A - Social sciences)
Keywords:tax, fee, local self-governing unit, municipality, municipal budget, real estate tax, local charge, local tax

One of the four basic characteristics of the real self government is the economic autonomy of the municipalities that must take effect in decision making within expenditures and incomes of the municipalities' budgets incl. their tax incomes. This fact id however often neglected and it could be even kind of threat for local self-governing of the municipalities. Grant project is focused esp. on models solving contemporarz not verz favourable situation when the municipalities are dependent on state budget grants and percents of shared taxes. Project's goal is the complete analyze of the contemporary tax incomes of the municipalities in the Czech Republic ephatically on their own incomes (local taxes). On the basis of analysis of particular legal acts, their relationships and practice of courts the strenghts and weaknesses of contemporary conditions will be formulated. The primary goal is to suggest models for legislative practice those would ensure enough financial sources for local budgets and real economic autonomy necessary for their self-governing.