Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F16%3A00095862" target="_blank" >RIV/00216224:14220/16:00095862 - isvavai.cz</a>
Výsledek na webu
<a href="http://pub.lex-localis.info/index.php/LexLocalis/article/view/14.3.511-520%282016%29" target="_blank" >http://pub.lex-localis.info/index.php/LexLocalis/article/view/14.3.511-520%282016%29</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4335/14.3.511-520(2016)" target="_blank" >10.4335/14.3.511-520(2016)</a>
Alternativní jazyky
Jazyk výsledku
čeština
Název v původním jazyce
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Popis výsledku v původním jazyce
Waste management at the municipal level in almost all European countries is financed by local taxes, usually by special charges, sometimes by the property tax. This article deals with these possibilities. The main goal of this paper is to confirm or refute the hypothesis that there should be one local tax (charge) and its revenue should be used for communal waste management. To achieve this goal, a critical analysis of existing legal regulation of taxes and/or charges on communal waste and a comparison of existing tax / charge schemes concerning communal waste in the Czech Republic, Slovakia, and Poland is used. Synthesis of the gained knowledge especially in the area of taxpayers, correction components and rates allows introducing the optimal system of legal regulation of communal waste taxation.
Název v anglickém jazyce
Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
Popis výsledku anglicky
Waste management at the municipal level in almost all European countries is financed by local taxes, usually by special charges, sometimes by the property tax. This article deals with these possibilities. The main goal of this paper is to confirm or refute the hypothesis that there should be one local tax (charge) and its revenue should be used for communal waste management. To achieve this goal, a critical analysis of existing legal regulation of taxes and/or charges on communal waste and a comparison of existing tax / charge schemes concerning communal waste in the Czech Republic, Slovakia, and Poland is used. Synthesis of the gained knowledge especially in the area of taxpayers, correction components and rates allows introducing the optimal system of legal regulation of communal waste taxation.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
—
OECD FORD obor
50500 - Law
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2016
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Lex Localis – Journal of Local Self-Government
ISSN
1581-5374
e-ISSN
—
Svazek periodika
14
Číslo periodika v rámci svazku
3
Stát vydavatele periodika
SI - Slovinská republika
Počet stran výsledku
10
Strana od-do
511-520
Kód UT WoS článku
000387099400013
EID výsledku v databázi Scopus
—