Postavení územních samosprávných celků v daňovém systému České republiky
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Foltýnová, Barbora
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis "The Position of the Municipalities within the Tax System ot the Czech Republic" is characterized by the municipality as the beneficiary and the taxpayer taxes. My thesis is divided into three parts. The first part is devoted to the village as recipients of tax. This section describes the village, the capital of Prague, tax revenue ant the specific tax revenues that flow into the municipal budget. The second part focuses on the community as a taxpayer, respectively taxpayer. Practical compares the total tax revenue and per capita income for the three selected Municipalities, it is býkov - Láryšov, Klimkovice, Opava.
Description
Import 11/07/2012
Subject(s)
Tax, the municipality, the capital of Prague, VAT, personal income tax, corporate income tax, property taxes, budget, tax revenue, tax revenue per capita, subject to tax, tax rate, tax base, the taxpayer, taxpayer, direct taxes and indirect taxes.