Vliv daně z nemovitých věcí na rozpočty obcí
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Authors
Thiemlová, Marcela
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
In the thesis is dealt with the question of the impact of taxes on immovable property on the budgets of municipalities in the years 2009-2013, as well as cumulatively for all municipalities of the Czech Republic and for the four selected municipalities situated in the Moravian-Silesian region, in particular in relation to the possibility of the introduction of the local coefficient according to the provisions of § 12 of the Act on tax on immovable property that municipalities could introduce for the first time since the reporting period of 2009 in the amount of 2, 3, 4 or 5, which all the proceeds of the tax shall be multiplied by.
Description
Import 22/07/2015
Subject(s)
tax on immovable property, income tax, local coefficient, budgets of municipalities, the land area of the municipalities, the population of the municipalities, the structure of the tax on immovable property, land tax, tax on buildings