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If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.
For the municipalities and regions article defines the activities that are considered to be an economic activity and activities that are deemed to exercise of public administration and are not therefore subject to VAT. Further the paper defines the concept of turnover of local authorities. At paper there are evaluating the impact of the application of VAT on municipalities and regions in the provision of the individual fulfillment. Great attention must municipalities and region devote to the problem of correct application of claim to tax deduction if they carry out the exercise of public administration, taxable activities and fulfillments exempt from VAT.

This article attempted to define a compromise making it possible the satisfaction of the material needs of the populations living within the National park of Salonga while ensuring the conservation of long-term forest resources. The management of the forests requires deepened knowledge of the resources and the participation of the local communities, which are the better, informed on of the forest resources. The implementing of a policy on sustainable forest management would be possible by a better integration and participation of the local populations. A survey was carried out in four villages of the National park of Salonga. The results of the investigation show clearly a positive attitude of the rural populations with regard to the forest resources. The diversity of the needs for the population corresponds to the choice of the products and services of the forest. Overall, the potential of the park's forests is superior in comparison with the needs of the population. The exploitation of the forest products is vast and is included in the category of a system of an economy of collection.