Publication details
Místní daně
| Title in English | Local Taxes |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Monograph |
| MU Faculty or unit | |
| Citation | |
| Description | This publication focuses on the issues of local taxes – a multidisciplinary topic requiring a combination of knowledge of economics, sociology, to some extent of psychology, political science and last but not least of jurisprudence. Local taxes are a conditio sine qua non fulfillment of economic autonomy of the municipalities (or also the regions). The author sets the primary hypothesis that the economic autonomy of local self-government units (especially municipalities) as one of the essential characteristics of local self-government is not fulfilled in the Czech Republic in terms of legal regulation; the municipalities do not have sufficient authority to impose local taxes. The primary goal of the research is to confirm or disprove this scientific hypothesis. Besides basic hypotheses, the author also sets sub-hypotheses for each of the chapters. The publication is composed of only three chapters. First, the author defines local tax. Further publication deals with the topic of fiscal decentralization and the related European Charter of Local Self-Government. There are mentioned the constitutional aspects of local taxes, listed the structural components of local taxes and analyzed the possibilities of municipalities, possibly other local self-government units, to influence the local taxes revenue. Additional text is based on local taxes definition. The author analyzes individual local charges according to the valid legislation in the Czech Republic, focusing on selected structural components. The following section deals with the real estate tax. The author sets the hypothesis that such restrictions for municipalities set by law do not appear appropriate, since municipalities cannot secure enough real estate tax revenue and the principle of fiscal autonomy is not fulfilled. In conclusion the author summarizes the results of his scientific research, including suggestions for possible modifications of legal regulation of local taxes in the Czech Republic. |