Immovable property tax in the Czech Republic as an instrument of fiscal decentralization

The issue of fiscal decentralization is connected with efforts to build a space for own decision-making in municipalities when raising funds. In the framework of fiscal decentralization, municipalities in the Czech Republic have an opportunity to influence immovable property tax revenues. The aim o...

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Bibliographic Details
Main Authors: Jana Janoušková, Šárka Sobotovičová
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2016-11-01
Series:Technological and Economic Development of Economy
Subjects:
Online Access:http://journals.vgtu.lt/index.php/TEDE/article/view/783