Fiscal Decentralization in Czech Republic - Building Fiscal Capacities

Authors

JAHODA Robert ŠELEŠOVSKÝ Jan PEKOVÁ Jitka

Year of publication 2003
Type Article in Periodical
Magazine / Source Národohospodářský obzor
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords fiscal decentralization; tax revenues; LG borrowing;
Description First stage of building municipal financial system is in the Czech Republic done. Important task, that municipalities are facing nowadays, is the insignificant degree of autonomy of local authorities over their own revenue sources. Majority of own incomes has the shape of non-purpose transfer. In the article we deal with shared tax revenues, which are allocated to municipalities according to number of their inhabitants. Municipality has a few possibilities how to affect size of the revenues (whether tax or non-tax). At the end we propose several suggestions in the field of revenue assignments.
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