INPROFORUM Junior 2010

Theoretical principles of taxation – analysis and their impletion near Law taxation from immovables
Petra Kolářová

Language: cs
Last modified: 2013-07-31

Abstract


The work deals with the direct approach to theoretical principles in the design of tax property taxes and new factors affecting the level of municipal budget revenues. The report aims to: a) compare the economic evaluation of new factors (the revised and amended provisions) property tax revenue increase in the economic base of municipal budget. b) analyze and compare new factors of the property tax from immovable with a view to meeting the normative theory of fiscal principles. Allocate effect of taxes in the budgets of municipalities slows low tax autonomy. Property tax is one of the few taxes that a tax on the base of tax jurisdiction may be decentralized (generally binding regulations) to local levels of government in the form of general budget, but a critical view in terms of allocate efficiency, whether the extension of that power, fiscal autonomy is essential to meeting theoretical tax principles.


Keywords


theory of tax principles, tax assignment, property tax, municipal budget of municipalities, the revised and amended provisions

Full Text: PDF