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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

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • 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

  • e-ISSN

  • 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