World experience shows that public participation in the budget process and openness in the public sector are the … opportunities for corruption. Researchers around the world (Alt, Lassen, Skilling, Bernick, Gandía, Yannacopoulos, Darbyshire …, Slukhai and others) and international organisations such as the International Monetary Fund, OECD, the World Bank, the …

Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax … of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to …