Publication details
Zpoplatnění reklamy v rámci místních daní
| Title in English | Charging of advertising in the system of local taxes |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Cofola 2012 |
| MU Faculty or unit | |
| Citation | |
| Web | Sborník z konference Cofola 2012 |
| Field | Law sciences |
| Keywords | advertising; charge; local taxes; municipality; fee for use of public spaces; advertising fee |
| Description | This article focuses on the existing opportunities of municipalities to charge advertising through a fee for use of public space. The author briefly analyzes the fee and discusses whether this fixed option for charging of advertising in municipalities is sufficient. The next part of the paper proposed the introduction of a special local advertising fee. The author deals with structure of the special charge and its legal definition. Further the paper analyzes advantages and disadvantages of the new fee for the municipalities. |