Correction Elements in Case of Czech Local Charges

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Correction Elements in Case of Czech Local Charges

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Correction Elements in Case of Czech Local Charges

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings)

ISBN

9788021090866

ISSN

—

e-ISSN

—

Počet stran výsledku

13

Strana od-do

474-486

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Gdansk

Datum konání akce

1. 1. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—