Minor Taxpayers

Kód výsledku v 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>

Výsledek na webu

<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

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Jazyk výsledku

angličtina

Název v původním jazyce

Minor Taxpayers

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Minor Taxpayers

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Interaction of law and economics 2017: conference proceedings

ISBN

9788021088405

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

213-223

Název nakladatele

Masaryk University, Faculty of Law

Místo vydání

Brno

Místo konání akce

Rožnov p. Radhoštěm

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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