Correction Elements in Case of Czech Local Charges

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F18%3A00104912" target="_blank" >RIV/00216224:14220/18:00104912 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf" target="_blank" >https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018" target="_blank" >10.5817/CZ.MUNI.P210-9087-2018</a>

Result language
angličtina
Original language name
Correction Elements in Case of Czech Local Charges
Original language description
This contribution deals with correction elements in case of Czech local charges. The main aim of the contribution is either to confirm or disprove the hypothesis that the up-to-date regulation in the area of the correction elements in case of Czech local charges is easily applicable for both taxpayers and tax administrators. Critically analysing the local charges correction elements and the tax procedure connected with these elements and synthetizing the gained knowledge, the hypothesis was disproved. It is necessary to prepare a completely new Local Charges Act respecting principles of modern law-making. The new Act should rigorously distinguish between the various structural components. The structure of the legal regulation of each charge should be as uniform as possible: taxpayer – object of charging – exemptions (as the only correction element) – charge base – charge rate – other necessary special provisions. Only the most basic parameters should be regulated by the Act so as to give the municipalities the widest scope to specify the legal norms. The material regulation should be complemented by the procedural one, but only by special provisions in relation to the Tax Code as a general procedural law for the taxes and charges administration.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings)
ISBN
9788021090866
ISSN
—
e-ISSN
—
Number of pages
13
Pages from-to
474-486
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Gdansk
Event date
Jan 1, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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