Czech Municipalities and Real Estate Tax

被引：0
|
作者：
Becica, Jiri [1 ]
机构：
[1] Vysoka Skola Socialne Spravni, Dept Publ Econ & Adm, Havirov Mesto 73601, Czech Republic
来源：
Proceedings of the 19th International Conference: Theoretical and Practical Aspects of Public Finance 2014 | 2014年
关键词：
real estate tax; municipal budget; municipality; region;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The aim of the paper is to evaluate the role of Real Estate Tax in the municipal budget of the Czech Republic and evaluation of approach of city council to introduction local coefficient. It is allowed by 12 Act no. 338/1992 coll. on Real Estate Tax. This paper evaluate revenue of Real Estate Tax during the years 2008-2012 in the Czech municipalities and shows the state of introduction of local coefficient for Real Estate Tax by municipalities, townships, towns, cities in 2014. The comparison is made for individual municipalities, townships, towns and cities according to territorial jurisdiction to region.
引用
收藏
页码：19 / 27
页数：9
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