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Local charges – important revenue for local governance?

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TOMÁŠKOVÁ Eva MRKÝVKA Petr

Rok publikování 2018
Druh Článek ve sborníku
Konference The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings)
Fakulta / Pracoviště MU

Právnická fakulta

Citace
www Open access sborníku
Doi http://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018
Klíčová slova Local Charges; Local Governance; Tax Revenue; Effectiveness; Efficiency; the Czech Republic
Přiložené soubory
Popis This paper deals with revenue of local charges in the Czech Republic. The Czech Republic is characterized with many small municipalities. Local governances need financial independence for filling their tasks and for avoidance of inadequate state to the local activities. However, it is very important to have enough own revenue and to manage this revenue effective as well. For this reason, the last part of this paper describes the possibilities how to detect efficiency and effectiveness at local charges. The aim of this paper is to show the influence of local charges to total revenue of local governance. Compilation, comparison, analysis and synthesis were method used for writing this contribution.
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