Browsing by Author "Formanová, Lucie"
Now showing items 1-2 of 2
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The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries
(Mendelova univerzita v Brně, 2020)The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of ... -
Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic
(Mendelova univerzita v Brně, 2020)The paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to ...
