| 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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