2016
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
RADVAN, MichalZákladní údaje
Originální název
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Název česky
Zdanění komunálního odpadu v České republice v Polsku a na Slovensku
Název anglicky
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Autoři
Vydání
Lex Localis – Journal of Local Self-Government, Maribor, Institute for Local Self-Government and Public Procurement Maribor, 2016, 1581-5374
Další údaje
Jazyk
čeština
Typ výsledku
Článek v odborném periodiku
Obor
50501 Law
Stát vydavatele
Slovinsko
Utajení
není předmětem státního či obchodního tajemství
Odkazy
Impakt faktor
Impact factor: 0.714
Označené pro přenos do RIV
Ano
Kód RIV
RIV/00216224:14220/16:00095862
Organizační jednotka
Právnická fakulta
UT WoS
EID Scopus
Klíčová slova česky
komunální odpad; daň; poplatek; Polsko; Slovensko; Česká republika
Klíčová slova anglicky
communal waste; tax; charge; Poland; Slovakia; Czech Republic
Štítky
Příznaky
Mezinárodní význam, Recenzováno
Změněno: 20. 7. 2020 13:59, Mgr. Petra Georgala
V originále
Waste management at the municipal level in almost all European countries is financed by local taxes, usually by special charges, sometimes by the property tax. This article deals with these possibilities. The main goal of this paper is to confirm or refute the hypothesis that there should be one local tax (charge) and its revenue should be used for communal waste management. To achieve this goal, a critical analysis of existing legal regulation of taxes and/or charges on communal waste and a comparison of existing tax / charge schemes concerning communal waste in the Czech Republic, Slovakia, and Poland is used. Synthesis of the gained knowledge especially in the area of taxpayers, correction components and rates allows introducing the optimal system of legal regulation of communal waste taxation.
Anglicky
Waste management at the municipal level in almost all European countries is financed by local taxes, usually by special charges, sometimes by the property tax. This article deals with these possibilities. The main goal of this paper is to confirm or refute the hypothesis that there should be one local tax (charge) and its revenue should be used for communal waste management. To achieve this goal, a critical analysis of existing legal regulation of taxes and/or charges on communal waste and a comparison of existing tax / charge schemes concerning communal waste in the Czech Republic, Slovakia, and Poland is used. Synthesis of the gained knowledge especially in the area of taxpayers, correction components and rates allows introducing the optimal system of legal regulation of communal waste taxation.
Návaznosti
| ROZV/20/PrF/2015, interní kód MU |
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