The Municipality View on Tax Revenue. The Czech Case.



Rok publikování 2014
Druh Článek ve sborníku
Konference Government vs. Governance in Central and Eastern Europe. Presented Papers from the 22st NISPAcee Annual Conference (from working groups and working sessions).
Klíčová slova Czech case, fiscal federalism, intergovernmental relations, municipalities, selected tax revenues.
Popis The Czech Republic has 20 years of independent and this recent development was affected by a number of development phases and partial changes in many areas during that time. Within this paper we introduce development of fiscal federalism during the mentioned period. We take into the consideration also the determination of the administrative division of the sovereign territory and in the creation of the vertical structure of the public administration system. As well as there is important point of view - dividing the powers and responsibilities between the different stages of this structure, but also money primarily from tax revenues for individual budgets within this structure. This development and changes has contained herein number of conflicts of relevant interest groups in this country, where most of them seek greater powers, more personnel and more money in their budgets.
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