Local charges and their significance for the sustainable development of municipalities in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23320%2F24%3A43972373" target="_blank" >RIV/49777513:23320/24:43972373 - isvavai.cz</a>
Result on the web
<a href="https://sciendo.com/pl/chapter/9788367405331/10.2478/9788367405331-010" target="_blank" >https://sciendo.com/pl/chapter/9788367405331/10.2478/9788367405331-010</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/9788367405331-010" target="_blank" >10.2478/9788367405331-010</a>
Alternative languages
Result language
angličtina
Original language name
Local charges and their significance for the sustainable development of municipalities in the Czech Republic
Original language description
The article deals with local charges and their importance for funding local selfgovernments with regard to sustainable development of the municipalities, especially in terms of the Local Charges Act in a broader comparative legal and historical context. The aim of the essay paper is to answer the question of how the institution of local charges has evolved, to confirm or refute the hypothesis that the institution of local charges is important for the sustainable development of the municipality and is a traditional institution that is sufficiently regulated by legislation, and that the regulatory and fiscal function of the charge can be found to be fulfilled in this institution. The time period examined is from 1952 to the present. Territorially, the subject of the study is the Czech Republic. The author relies mainly on primary legislation. From the methodological point of view, the methods of comparison, description and legal analysis were used. The study is based on the legal situation as of 1st September 2023.
Czech name
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Czech description
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Classification
Type
O - Miscellaneous
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů