Correction Elements in Case of Czech Local Charges
in Mrkývka, Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomas Sowinski, Michal Radvan (eds.) The Challenges of Local Government Financing in the Light of European Union Regional Policy: (Conference Proceedings), Forthcoming
Posted: 25 Jan 2019
Date Written: January 11, 2019
Abstract
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.
Keywords: Tax; Tax Law; Charge; Structural Component; Correction Element
JEL Classification: K34
Suggested Citation: Suggested Citation