RADVAN, Michal. Taxes on Communal Waste in the Czech Republic, Poland and Slovakia. Lex Localis – Journal of Local Self-Government. Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2016, roč. 14, č. 3, s. 511-520. ISSN 1581-5374. Dostupné z: https://dx.doi.org/10.4335/14.3.511-520(2016). |
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@article{1350873, author = {Radvan, Michal}, article_location = {Maribor}, article_number = {3}, doi = {http://dx.doi.org/10.4335/14.3.511-520(2016)}, keywords = {communal waste; tax; charge; Poland; Slovakia; Czech Republic}, language = {cze}, issn = {1581-5374}, journal = {Lex Localis – Journal of Local Self-Government}, title = {Taxes on Communal Waste in the Czech Republic, Poland and Slovakia}, url = {http://pub.lex-localis.info/index.php/LexLocalis/article/view/14.3.511-520%282016%29}, volume = {14}, year = {2016} }
TY - JOUR ID - 1350873 AU - Radvan, Michal PY - 2016 TI - Taxes on Communal Waste in the Czech Republic, Poland and Slovakia JF - Lex Localis – Journal of Local Self-Government VL - 14 IS - 3 SP - 511-520 EP - 511-520 PB - Institute for Local Self-Government and Public Procurement Maribor SN - 15815374 KW - communal waste KW - tax KW - charge KW - Poland KW - Slovakia KW - Czech Republic UR - http://pub.lex-localis.info/index.php/LexLocalis/article/view/14.3.511-520%282016%29 L2 - http://pub.lex-localis.info/index.php/LexLocalis/article/view/14.3.511-520%282016%29 N2 - 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. ER -
RADVAN, Michal. Taxes on Communal Waste in the Czech Republic, Poland and Slovakia. \textit{Lex Localis – Journal of Local Self-Government}. Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2016, roč.~14, č.~3, s.~511-520. ISSN~1581-5374. Dostupné z: https://dx.doi.org/10.4335/14.3.511-520(2016).
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