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Authors
Pavlíková, Lenka
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The content of this bachelor thesis is an analysis of city economy during observed period 2004 – 2008 and it´s subsequent evaluation. However, the thesis is mostly focused on characteristics of municipal taxes given by law on municipal taxes and also on those exercised in Studénka city during observed period 2004 – 2008. Attention is also dedicated to the procedure of the tax administrator at implementation, control, levy and exaction of these taxes. Revenue which flows from municipal taxes imposed in the municipality territory become an integral part of tax income of that municipality. It can be said that the municipal taxes concern each and every citizen and give him certain rights and duties which are specified in general mandatory municipal promulgations about municipal taxes, by which municipal taxes are imposed.
Description
Import 29/09/2010
Subject(s)
budget, revenue, expenses, economic outcome, municipal taxes, general mandatory municipal promulgations, revenue and expenses of municipal taxes, active debts