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@inproceedings{724816, author = {Radvan, Michal}, address = {Voronež}, booktitle = {Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory}, keywords = {Tax; Real-estate tax; Object of tax; Exemption from taxation; Taxpayer; Tax base; Tax rate Tax administration}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Voronež}, isbn = {978-5-9273-1340-2}, pages = {439-446}, publisher = {Voronežskij gosudarstvennyj universitet}, title = {Theoretical Aspects of Real Estate Tax}, year = {2007} }
TY - JOUR ID - 724816 AU - Radvan, Michal PY - 2007 TI - Theoretical Aspects of Real Estate Tax PB - Voronežskij gosudarstvennyj universitet CY - Voronež SN - 9785927313402 KW - Tax KW - Real-estate tax KW - Object of tax KW - Exemption from taxation KW - Taxpayer KW - Tax base KW - Tax rate Tax administration N2 - This paper deals with the real estate tax. In the first part the importance of this tax especially for the municipal budgets is described. The second part analyses the particular structural items of the real estate tax like the object of taxation and the exemptions from tax, the subjects of the tax (taxpayers), the tax base and the tax rate and the tax administration. At the end the basic principle of taxation is mentioned: the tax administration, on one hand, need not trouble taxpayers; on the other hand, it should reach its aim: assess a tax, collect a tax and not to cut tax incomes. ER -
RADVAN, Michal. Theoretical Aspects of Real Estate Tax. In \textit{Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory}. Voronež: Voronežskij gosudarstvennyj universitet, 2007, s.~439-446. ISBN~978-5-9273-1340-2.
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