Publication details

Municipal Tax Ordinances

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Year of publication 2009
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Description The aim of this chapter is to point out that Czech self-government units (municipalities) do not have many possibilities to influence the tax revenues of their budgets. In fact, there are two groups of possibilities: local charges and real estate tax. But; not only taxes, but all the fees must be imposed by acts, not just by ordinances of municipalities.
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