The aim of this thesis is to analyse the system of tax sharing and grants in terms of interregional redistribution. Review of literature is divided into two parts. The first one relates to fiscal decentralization, fiscal imbalance (which arises as a result of decentralization), and fiscal need. The second part deals with the technical characteristics of shared taxes and subsidies in the Czech Republic. Based on established methodological procedures were carried out analysis of both systems. It was found out that into the budgets of local governments are redistributed funds which do not come from their territory. The result of analysis is the finding that both systems are based on the interregional redistribution. Last part of this thesis focuses on a brief analysis of the planned amendment.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:136801 |
| Date | January 2012 |
| Creators | MIŠÁKOVÁ, Eliška |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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