Detailed Information on Publication Record
2016
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
RADVAN, MichalBasic information
Original name
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Name in Czech
Zdanění komunálního odpadu v České republice v Polsku a na Slovensku
Name (in English)
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Authors
RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution)
Edition
Lex Localis – Journal of Local Self-Government, Maribor, Institute for Local Self-Government and Public Procurement Maribor, 2016, 1581-5374
Other information
Language
Czech
Type of outcome
Článek v odborném periodiku
Field of Study
50501 Law
Country of publisher
Slovenia
Confidentiality degree
není předmětem státního či obchodního tajemství
References:
Impact factor
Impact factor: 0.714
RIV identification code
RIV/00216224:14220/16:00095862
Organization unit
Faculty of Law
UT WoS
000387099400013
Keywords (in Czech)
komunální odpad; daň; poplatek; Polsko; Slovensko; Česká republika
Keywords in English
communal waste; tax; charge; Poland; Slovakia; Czech Republic
Tags
Tags
International impact, Reviewed
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.
In English
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.
Links
| ROZV/20/PrF/2015, interní kód MU |
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