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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Lex Localis – Journal of Local Self-Government

ISSN

1581-5374

e-ISSN

—

Svazek periodika

17

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

SI - Slovinská republika

Počet stran výsledku

26

Strana od-do

591-616

Kód UT WoS článku

000477968600010

EID výsledku v databázi Scopus

2-s2.0-85070944482