The Role of Property Tax in Municipal Budget

Tax revenues of municipalities can be divided into shared and entrusted (own, local) taxes in the Czech Republic. There are several local taxes sensu lato, the most important of which is the immovable property tax. This article is set to evaluate its role in the Czech municipal budgets, predominantl...

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Bibliographic Details
Published in:Institutiones Administrationis
Main Authors: Eva Tomášková, Michal Radvan
Format: Article
Language:English
Published: Universitas-Győr Nonprofit Ltd. 2024-12-01
Subjects:
Online Access:https://administrativescience.com/index.php/instadm/article/view/135/89