MRKÝVKA, Petr and Yulia GOROSH. Nalogi i sbory, svjazannye s zashchitoj i okhranoj okruzhajushchej sredy v Cheshskoj Respublike (Taxes and fees related to the creation and protection of the environment). In Издательский дом Воронежского Государственного Университета. Prirodoresursnye i ekologicheskie platezhi v stranakh Central´noj i Vostochnoj Evropy. 1st ed. Voroněž: Information and Research Center of the Public Finance and Tax Law of Central and Eastern Countries - Russian Branch in Voronezh, 2017, p. 76-93. Публичные финансы и налоговое право - Ежегодник 7. ISBN 978-5-9273-2484-2.
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Basic information
Original name Nalogi i sbory, svjazannye s zashchitoj i okhranoj okruzhajushchej sredy v Cheshskoj Respublike
Name in Czech Daně a poplatky spojené s tvorbou a ochranou životního prostředí
Name (in English) Taxes and fees related to the creation and protection of the environment
Authors MRKÝVKA, Petr (203 Czech Republic, guarantor, belonging to the institution) and Yulia GOROSH (643 Russian Federation, belonging to the institution).
Edition 1. vyd. Voroněž, Prirodoresursnye i ekologicheskie platezhi v stranakh Central´noj i Vostochnoj Evropy, p. 76-93, 18 pp. Публичные финансы и налоговое право - Ежегодник 7, 2017.
Publisher Information and Research Center of the Public Finance and Tax Law of Central and Eastern Countries - Russian Branch in Voronezh
Other information
Original language Russian
Type of outcome Chapter(s) of a specialized book
Field of Study 50501 Law
Country of publisher Russian Federation
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/17:00097893
Organization unit Faculty of Law
ISBN 978-5-9273-2484-2
Keywords (in Czech) Česká republika; finanční právo; daně; poplatky; životní prostředí
Keywords in English Czech Republic; financial law; taxes; fees; environment
Tags rivok
Tags International impact, Reviewed
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 1/4/2018 23:06.
Abstract
V stati obsuzhdaetsja sistema publichno-pravovykh platezhej, svjazannykh s negativními dejstvijami na okruzhajushchuju sredu. Avtory teoteticheski rassmatrivajut koncepciju „ekonaloga“ i sistemu sborov, konstrukciju sborov, ikh administrovanie i bjudzhetnoe napravlenie.
Abstract (in Czech)
Kapitola pojednává o systému veřejnoprávních plateb spojených s činnostmi negativními pro životní prostředí. Autoři se z teoretického hlediska zabývají pojmem "ekologické daně", soustavou poplatků, konstrukcí, správou a rozpočtovým určením.
Abstract (in English)
Chapter discusses the system of public payments related to negative actions on the environment. The authors theoretically deal with the concept of "eco-tax" and the system of charges, construction, tax-charges administration and budgetary purpose.
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