Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2018, Vol 22, Issue 1
Abstract
The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council of Europe on the 15th of October 1985. The Charter allows some freedom to the member states of the Council of Europe in the extent to which they commit themselves to fulfill their obligations. The Slovak Republic is bound by all provisions of the Charter. The aim of the paper is to highlight the commitment, application and compliance with the European Charter of Local Self-Government by the Slovak Republic, in comparison to other selected member states, in terms of charging and administration of the local taxes and local fees.<br/><br/>
Authors and Affiliations
Soňa Kubincová
Keywords
Related Articles
- EP ID EP361372
- DOI 10.19192/wsfip.sj1.2018.5
- Views 60
- Downloads 0
PARTICIPATORY BUDGET VS. LOCAL DEVELOPMENT
The paper presents the functioning of participatory budgeting in Poland on the example of townships of the Silesian province. It also asks a question whether the participatory budget contributes to local development. Rel...
POLICE OPERATIONS IN THE FIELD OF PROVIDING SECURITY OVER RAILWAY AREAS IN POLAND
The aim of this paper is to present the role of the police in providing security in the territories and railway areas in Poland. The statutory tasks and forms of their implementation by the formation have been discussed,...
TAK ZWANA HIPOTEKA ODWRÓCONA I MOŻLIWOŚCI JEJ UREGULOWANIA W PRAWIE POLSKIM
Artykuł porusza problematykę tak zwanej hipoteki odwróconej oraz potencjalnych możliwości jej wprowadzenia do polskiego systemu prawnego. W artykule omówione zostają różnice pomiędzy dwoma modelami hipoteki odwróconej –...
IMPORTANCE OF THE UNIVERSAL SERVICE IN THE CONTEXT OF THE DEBATE OVER THE RIGHT TO ACCESS TO THE INTERNET
The paper presents universal service regulation seen as an expression of positive aspect of the right to the Internet access. It describes how the relevant regulation developed and discusses its implementation in a chose...
ODPOWIEDZIALNOŚĆ ZA ZALEGŁOŚCI PODATKOWE OSÓB TRZECICH NA PODSTAWIE STWIERDZENIA BEZSKUTECZNOŚCI EGZEKUCJI
Praca obejmuje zagadnienia związane z orzeczeniem odpowiedzialności osób trzecich za zobowiązania podatkowe. Odpowiedzialność podatkowa osób trzecich została w całości uregulowana w ustawie z dnia 29 sierpnia 1997 r., Or...