Publication details
Poplatek za užívání veřejného prostranství jako daňový příjem obce
| Title in English | Charge for use of public space as a tax revenue of the municipality |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Dny práva 2011 – Days of Law 2011 |
| MU Faculty or unit | |
| Citation | |
| Web | |
| Field | Law sciences |
| Keywords | tax; charge; public space; municipality; tax revenue |
| Description | This article describes a charge for use of public space as a tax revenue of the municipality and to highlight some of its aspects with regard to their relation to the beneficiary. The author deals with the individual structural elements of charge, which gradually draws attention to problems and challenges that may result from the determination and selection of this charge. In conclusion the paper proposes changes, which could lead to more efficient selection not only of this charge but also of others. |