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http://hdl.handle.net/11320/6700
Tytuł: | Municipality and income tax |
Autorzy: | Chábová, Nikola Kubenková, Kateřina |
Słowa kluczowe: | municipality income tax budget tax revenues |
Data wydania: | 2017 |
Data dodania: | 18-cze-2018 |
Wydawca: | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok |
Źródło: | Annual Center Review, nr 10, 2017, s. 37-41 |
Abstrakt: | This article is a brief insight into the issue of income tax and its relation to the municipalities. Firstly, the Authors present some basic information about the income tax and the new Act on the Income Tax. Further, budgets of municipalities are described, where attention is focused especially on the revenues of municipalities from the income tax. Besides a historical development of the amount of this revenue and its present amount, the Authors also propose different ways how municipality could influence the amount of revenues which flow from the income tax into its budget. Conclusion summarizes facts about instruments which are in competence of municipality, for law rules taxes very strictly. |
Afiliacja: | Nikola Chábová - Masaryk University Brno, the Czech Republic Kateřina Kubenková - Masaryk University Brno, the Czech Republic |
Nota biograficzna: | Nikola Chábová – Student, Faculty of Law at Masaryk University, Brno, the Czech Republic. Kateřina Kubenková – Student, Faculty of Law at Masaryk University, Brno, the Czech Republic. |
E-mail: | Nikola Chábová: nchabova@seznam.cz Kateřina Kubenková: katinka.kubenkova@yahoo.com |
URI: | http://hdl.handle.net/11320/6700 |
DOI: | 10.15290/acr.2017.10.08 |
ISSN: | 1899-5942 |
Typ Dokumentu: | Article |
Występuje w kolekcji(ach): | Annual Center Review, 2017, nr 10 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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ACR_10_N_Chábová_K_Kubenková_Municipality_nad_income_tax.pdf | 85,25 kB | Adobe PDF | Otwórz |
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