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Using electronic record of sales to support fair budgetary allocations across Czech municipalities Cover

Using electronic record of sales to support fair budgetary allocations across Czech municipalities

GeoScape
Volume 17 (2023): Issue 1 (June 2023)
By: Pavel Semerád,  Vladimír Rogalewicz and  Miroslav Barták  
Open Access
|Jun 2023
Authors

Authors

Pavel Semerád

Department of Accounting and Taxes, Sting Academy, Czechia

Vladimír Rogalewicz

Department of Biomedical Technology, Faculty of Biomedical Engineering, Czech Technical University in Prague, Czechia

Miroslav Barták

miroslav.bartak@ujep.cz

Department of Social Work, Faculty of Social and Economic Studies, J. E. Purkyne University in Ústí nad Labem, Czechia
DOI: https://doi.org/10.2478/geosc-2023-0004 | Journal eISSN: 1802-1115
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Language: English
Page range: 47 - 57
Submitted on: Jan 2, 2023
Accepted on: Apr 14, 2023
Published on: Jun 15, 2023
Published by: Jan Evangelista Purkyně University in Ústí nad Labem
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Electronic record of sales,
Regional and municipal budgets,
Shared taxes,
Czech Republic
Related subjects:
Geosciences,
Geosciences, other

© 2023 Pavel Semerád, Vladimír Rogalewicz, Miroslav Barták, published by Jan Evangelista Purkyně University in Ústí nad Labem
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 17 (2023): Issue 1 (June 2023)
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