Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00110305" target="_blank" >RIV/00216224:14220/19:00110305 - isvavai.cz</a>

Result on the web

<a href="http://pub.lex-localis.info/index.php/LexLocalis/article/view/1170" target="_blank" >http://pub.lex-localis.info/index.php/LexLocalis/article/view/1170</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4335/17.3.591-616(2019)" target="_blank" >10.4335/17.3.591-616(2019)</a>

Result language

angličtina

Original language name

Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic

Original language description

The main aim of the paper is to analyze the constitutional backgrounds of the local taxes´ legal regulation, assessment, and collection in the Slovak Republic and the Czech Republic. The paper starts with the general constitutional regulation of taxes and continues with the critical analyses of local taxes´ regulation and application in both countries. It follows the legal power of legal norms, starting with the international aspects – the European Charter of Local Self-Government, continuing with the constitutional issues and finishing with the statutory regulation of local taxes. The first part of the hypothesis that even if the constitutional regulation in these countries is very different and gives different opportunities for the local taxes adoptions both in national Parliaments and in local councils, the practice in both countries is very similar, was (with a small difference in the actual use of given possibilities to adjust the real property tax revenues by the municipalities, which speaks in favour of the Slovak ones compared to the Czech) confirmed. However, the second part of the hypothesis that in both countries local self-government units do have adequate powers to impose and collect local taxes was rejected. In the conclusion, the comparison between the Czech Republic and the Slovak Republic is made and possible changes de lege ferenda are presented.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2019

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Lex Localis – Journal of Local Self-Government

ISSN

1581-5374

e-ISSN

—

Volume of the periodical

17

Issue of the periodical within the volume

3

Country of publishing house

SI - SLOVENIA

Number of pages

26

Pages from-to

591-616

UT code for WoS article

000477968600010

EID of the result in the Scopus database

2-s2.0-85070944482