Local charges – important revenue for local governance?

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D 2018

Local charges – important revenue for local governance?

TOMÁŠKOVÁ, Eva and Petr MRKÝVKA

Basic information

Original name

Local charges – important revenue for local governance?

Authors

TOMÁŠKOVÁ, Eva (203 Czech Republic, belonging to the institution) and Petr MRKÝVKA (203 Czech Republic, belonging to the institution)

Edition

1. vyd. Brno, The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings), p. 288-301, 14 pp. 2018

Publisher

Masarykova univerzita

Other information

Language

English

Type of outcome

Proceedings paper

Country of publisher

Czech Republic

Confidentiality degree

is not subject to a state or trade secret

Publication form

printed version "print"

References:

URL

RIV identification code

RIV/00216224:14220/18:00105148

Organization

Právnická fakulta – Repository – Repository

ISBN

978-80-210-9086-6

Keywords in English

Local Charges; Local Governance; Tax Revenue; Effectiveness; Efficiency; the Czech Republic

Links

MUNI/A/1017/2017, interní kód Repo.

Changed: 7/9/2020 05:01, RNDr. Daniel Jakubík

Abstract

V originále

This paper deals with revenue of local charges in the Czech Republic. The Czech Republic is characterized with many small municipalities. Local governances need financial independence for filling their tasks and for avoidance of inadequate state to the local activities. However, it is very important to have enough own revenue and to manage this revenue effective as well. For this reason, the last part of this paper describes the possibilities how to detect efficiency and effectiveness at local charges. The aim of this paper is to show the influence of local charges to total revenue of local governance. Compilation, comparison, analysis and synthesis were method used for writing this contribution.

Files attached

http://is.muni.cz/repo/1482446/Local_government_financing.pdf File version

https://is.muni.cz/publication/1482446/Local_government_financing.pdf File version

Cite

TOMÁŠKOVÁ, Eva and Petr MRKÝVKA. Local charges – important revenue for local governance? In The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings). 1st ed. Brno: Masarykova univerzita, 2018, p. 288-301. ISBN 978-80-210-9086-6.

@inproceedings{34265,
   author = {Tomášková, Eva and Mrkývka, Petr},
   address = {Brno},
   booktitle = {The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings)},
   edition = {1},
   keywords = {Local Charges; Local Governance; Tax Revenue; Effectiveness; Efficiency; the Czech Republic},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-9086-6},
   pages = {288-301},
   publisher = {Masarykova univerzita},
   title = {Local charges – important revenue for local governance?},
   url = {https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf},
   year = {2018}
}

TY  - CONF
ID  - 34265
AU  - Tomášková, Eva - Mrkývka, Petr
PY  - 2018
TI  - Local charges – important revenue for local governance?
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021090866
KW  - Local Charges
KW  - Local Governance
KW  - Tax Revenue
KW  - Effectiveness
KW  - Efficiency
KW  - the Czech Republic
UR  - https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf
N2  - This paper deals with revenue of local charges in the Czech Republic. The Czech Republic is characterized with many small municipalities. Local governances need financial independence for filling their tasks and for avoidance of inadequate state to the local activities. However, it is very important to have enough own revenue and to manage this revenue effective as well. For this reason, the last part of this paper describes the possibilities how to detect efficiency and effectiveness at local charges. The aim of this paper is to show the influence of local charges to total revenue of local governance. Compilation, comparison, analysis and synthesis were method used for writing this contribution.
ER  -

TOMÁŠKOVÁ, Eva and Petr MRKÝVKA. Local charges – important revenue for local governance? In \textit{The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings)}. 1st ed. Brno: Masarykova univerzita, 2018, p.~288-301. ISBN~978-80-210-9086-6.