Publication details
Taxation of Communal Waste (wrongly indicated as Taxation of Communal Expenses)
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Year of publication | 2010 |
Type | Chapter of a book |
MU Faculty or unit | |
Citation | |
Description | The first aim of this chapter is to describe individual structural components of local charge on communal waste (taxpayers, tax rates etc.) and possibilities of the municipalities to influence this charge by the general binding ordinance of the municipality. The second aim focuses on two reforms of the charge of communal waste that are prepared; respectively they are in legislative process. The most problematic aspects of these proposals will be pointed out and I will try to suggest the most efficient legal regulation of taxation of communal waste, suitable for both citizens and municipalities. |
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