Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F16%3A00095862" target="_blank" >RIV/00216224:14220/16:00095862 - isvavai.cz</a>
Result on the web
<a href="http://pub.lex-localis.info/index.php/LexLocalis/article/view/14.3.511-520%282016%29" target="_blank" >http://pub.lex-localis.info/index.php/LexLocalis/article/view/14.3.511-520%282016%29</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4335/14.3.511-520(2016)" target="_blank" >10.4335/14.3.511-520(2016)</a>
Alternative languages
Result language
čeština
Original language name
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Original language description
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.
Czech name
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Czech description
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.
Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50500 - Law
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Lex Localis – Journal of Local Self-Government
ISSN
1581-5374
e-ISSN
—
Volume of the periodical
14
Issue of the periodical within the volume
3
Country of publishing house
SI - SLOVENIA
Number of pages
10
Pages from-to
511-520
UT code for WoS article
000387099400013
EID of the result in the Scopus database
—