Browsing by Subject "Municipal tax revenues"

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Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic

Formanová, Lucie; Halamová, Martina; Andrlík, Břetislav (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 ...