Minor Taxpayers
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00102180" target="_blank" >RIV/00216224:14220/17:00102180 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/sborniky/lawandeconomics/lawandeconomics2017.pdf" target="_blank" >https://www.law.muni.cz/sborniky/lawandeconomics/lawandeconomics2017.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Minor Taxpayers
Original language description
The article deals with the status of minor taxpayers, due to the recent case law especially in the area of charges on communal waste. The aim of this article is to find the optimal regulation de lege ferenda concerning the position of minor taxpayers and their rights and duties. Text disproves the hypothesis that every person incl. minors must fulfil all tax duties set by law. To achieve the aim of this article and to confirm or disprove thy hypothesis, recent case law in given area with regard to regulation de lege lata is analysed, incl. taxes never discussed by the courts. Paper points out changes in legal regulation in the area of local charges taxpayers. At the end, the ways of tax administration, incl. possibilities de lege ferenda, for different taxes sensu largo (personal income tax, value added tax, immovable property tax, tax on acquisition of immovable property, court and administrative charges, local charges, charges on communal waste) are presented.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Interaction of law and economics 2017: conference proceedings
ISBN
9788021088405
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
213-223
Publisher name
Masaryk University, Faculty of Law
Place of publication
Brno
Event location
Rožnov p. Radhoštěm
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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