Obce a svěřené daně
| dc.contributor.author | Bečica, Jiří | |
| dc.date.accessioned | 2015-10-07T14:14:07Z | |
| dc.date.available | 2015-10-07T14:14:07Z | |
| dc.date.issued | 2014 | |
| dc.description.abstract-translated | The aim of this paper is to evaluate the role assigned and shared taxes in the budgets of municipalities and evaluation 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 evaluate revenue of Assigned taxes 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. | en |
| dc.format | 8 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.identifier.citation | Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2014, č. 4, s. 4-11. | cs |
| dc.identifier.issn | 1805-0603 | |
| dc.identifier.uri | http://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2014-clanek-1.pdf | |
| dc.identifier.uri | http://hdl.handle.net/11025/16340 | |
| dc.language.iso | cs | cs |
| dc.publisher | Západočeská univerzita v Plzni | cs |
| dc.relation.ispartofseries | Trendy v podnikání | cs |
| dc.rights | © Západočeská univerzita v Plzni | cs |
| dc.rights.access | openAccess | en |
| dc.subject | svěřené daně | cs |
| dc.subject | daň z nemovitosti | cs |
| dc.subject | obecní rozpočet | cs |
| dc.subject | místní koeficient | cs |
| dc.subject.translated | assigned taxes | en |
| dc.subject.translated | real estate tax | en |
| dc.subject.translated | municipal budget | en |
| dc.subject.translated | local coefficient | en |
| dc.title | Obce a svěřené daně | cs |
| dc.title.alternative | Municipalities and assigned taxes | en |
| dc.type | článek | cs |
| dc.type | article | en |
| dc.type.status | Peer-reviewed | en |
| dc.type.version | publishedVersion | en |
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