How to Get Taxpayers to Pay Local Charges

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00096438" target="_blank" >RIV/00216224:14220/17:00096438 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf" target="_blank" >https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017" target="_blank" >10.5817/CZ.MUNI.P210-8516-2017</a>

Result language
angličtina
Original language name
How to Get Taxpayers to Pay Local Charges
Original language description
Why taxpayers are not paying the taxes? Maybe some do not want to. Maybe some do not have money to pay. Maybe some are not apprehensive about sanctions. Moreover, some of them even do not know they are obliged to pay. This article deals with the last two issues: sanctions in local charges and promotion of local charges. As there is no classification of sanctions in tax law in the Czech Republic, it is necessary to describe and analyze the law in this area and compare de lege lata regulation with the intended amendments. The second part of the article is focused on how local charges are promoted by State or local self-government units, or how local charges should be promoted, while using the analytical method. This is the aim of the paper. The hypothesis to be confirmed or disproved is that the promotion of local charges is not adequate to get taxpayers to pay local charges (on time, in correct amount, at all). Finally using the synthesis of gained knowledge the best tax promotion mix is presented.
Czech name
—
Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
The Financial Law towards Challenges of the XXI Century
ISBN
9788021085169
ISSN
—
e-ISSN
—
Number of pages
9
Pages from-to
340-348
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Gdynia-Karlskrona-Copenhagen
Event date
Apr 21, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000405243700026

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