The role of Real estate tax in the budgets of municipalities

被引：0
|
作者：
Becica, Jiri [1 ]
机构：
[1] Vysoka Skola Socialne Spravni, ICV Havirov, Dept Publ Econ & Adm, Ops, V Nezvala 801-1, Havirov Mesto 73601, Czech Republic
来源：
REGION IN THE DEVELOPMENT OF SOCIETY 2014 | 2014年
关键词：
Real estate tax; Municipal budget; Municipality; Local coefficient;
D O I：
暂无
中图分类号：
P9 [自然地理学]; K9 [地理];
学科分类号：
0705 ; 070501 ;
摘要：
The aim of the paper is to evaluate the approach of city council to introduction local coefficient of the Real estate tax, as it allowed by 12 Act no. 338/ 1992 coll. This paper evaluates revenue of Real estate tax during the years 2008-2012 in the Municipal budgets and shows the state of introduction of local coefficient for Real estate tax by municipalities, townships, towns and cities according to territorial jurisdiction of Czech regions.
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页码：34 / 40
页数：7
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