The Role of Fiscal Decentralization in Municipal Budgets: Case of the Czech Republic
Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective features. Al...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2021-04-01
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| Series: | Danube |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/danb-2021-0005 |