Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 7

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Article 9 of the European Charter of Local Self-Government in the Czech Republic

100%
Radvan M.
Financial Law Review
|
2017
|
issue 2(4)
7-21
EN
This article deals with economic autonomy of municipalities in the Czech Republic. It analyses how the principles mentioned in the European Charter of Local Self-Government are met in the Czech legal system. The article brings the definition of local tax as an essential source of local self-government revenues and analyses possibilities of municipalities to influence local taxes. The article is relatively critical, because municipalities in the Czech Republic do not have enough revenue from local taxes. So due to their dependence on the state budget it is not possible to talk about real economic autonomy of the municipalities. The method to improve existing status is to give to the municipalities more power to decide on local taxes. The example of this solution can be found for example in Slovakia.
2

Podatki turystyczne w Republice Czeskiej

100%
Radvan M.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
|
2011
|
issue 10
439-446
EN
One of the most important economy areas of every municipality is the tourism. It is able to produce a lot of money for entrepreneurs and as well as for the municipality, too. This paper is focused on tourist charges in the Czech Republic. The aim of the article is to examine the structural components of the charges in tourism, to find weaknesses and suggest the solutions. At the beginning there is a summary of local charges collected in the Czech Republic. In general thus tourist charges are ones in local charges system. Later there is a description and analysis of two tourist charges collected in this republic (a charge for spa and recreation stay and a charge for housing capacity), and at the endin the final part, it offers several solutions in this area. The hypothesis that tourist taxes are useful for both quartermasters and municipality is confirmed.
3
Publication available in full text mode
Content available

Article 9 of the European Charter of Local Self-Government in the Czech Republic

100%
Radvan M.
Financial Law Review
|
2017
|
vol. 2
|
issue 4
7-21
EN
This article deals with economic autonomy of municipalities in the Czech Republic. It analyses how the principles mentioned in the European Charter of Local Self-Government are met in the Czech legal system. The article brings the definition of local tax as an essential source of local self-government revenues and analyses possibilities of municipalities to influence local taxes. The article is relatively critical, because municipalities in the Czech Republic do not have enough revenue from local taxes. So due to their dependence on the state budget it is not possible to talk about real economic autonomy of the municipalities. The method to improve existing status is to give to the municipalities more power to decide on local taxes. The example of this solution can be found for example in Slovakia.
4
Publication available in full text mode
Content available

“Laissez-Faire” Principle in Tax Law during the Crises

100%
Radvan M.
Studia Iuridica Lublinensia
|
2023
|
vol. 32
|
issue 2
225-247
PL
W ciągu ostatnich trzech lat cały świat doświadczył szeregu kryzysów. Te nadzwyczajne okoliczności zmusiły wiele rządów do szerszej interwencji w gospodarkę, w tym do zmian prawa podatkowego. Wiele krajów, w tym Republika Czeska, obniżyło szereg podatków, a nawet zniosło niektóre z nich, traktując to jako formę wsparcia. Przyniosło to gwałtowny wzrost długu publicznego. Głównym celem artykułu, a także hipotezą do przyjęcia lub odrzucenia, jest odpowiedź na pytanie, czy nie byłoby lepiej pozostawić systemy podatkowe bez zmian w czasach kryzysów gospodarczych i innych. Aby spełnić cele naukowe, do artykułu użyto struktury IMRaD. W części badawczej wskazano nowelizacje ustaw podatkowych w ostatnich trzech latach, uzasadniane wpływem kryzysów gospodarczych wywołanych pandemią COVID-19 lub skutkami związanymi z rosyjską inwazją na Ukrainę. W dyskusji wyjaśniono związki pomiędzy nowymi normami prawnymi a zachowaniami podatników oraz wyjaśniono wpływ regulacji prawnych na podejmowane przez podatników czynności. Zmiany prawne wpływają również na wysokość dochodów publicznych. We wnioskach wskazano mocne i słabe strony istniejącej regulacji w badanym zakresie oraz zasugerowano zmiany de lege ferenda.
EN
In the last three years, the whole world has been struck by several crises. These extraordinary circumstances made many governments intervene much more in the economy, including tax law amendments. Many countries, including the Czech Republic, decreased several taxes or even abolished some as a kind of subsidy. This has resulted in a sharp rise in the public debt. The paper’s main aim and also the hypothesis to be confirmed or disproved is to answer the question of whether it would not be better to leave tax systems untouched in times of economic and other crises. To meet the contribution objectives, the IMRaD structure of the article is being used. The research part indicates amendments to the tax acts in the recent three years, justified on the grounds of the economic crises caused by the COVID-19 pandemic or consequences connected with the Russian invasion of Ukraine. In the discussion, the relationships between the new legal norms and the legal behavior of taxpayers are predicted, and the effects of legal regulation on the economic behavior of taxpayers are explained. Legal amendments also affect public budgets’ revenues. In conclusion, the strengths and weaknesses of de lege lata regulation in the study area are identified, and amendments de lege ferenda are suggested.
5
Publication available in full text mode
Content available

Article 9 of the European Charter of Local Self-Government in the Czech Republic

100%
Radvan M.
Financial Law Review
|
2017
|
vol. 8
|
issue 4
7-21
EN
This article deals with economic autonomy of municipalities in the Czech Republic. It analyses how the principles mentioned in the European Charter of Local Self-Government are met in the Czech legal system. The article brings the definition of local tax as an essential source of local self-government revenues and analyses possibilities of municipalities to influence local taxes. The article is relatively critical, because municipalities in the Czech Republic do not have enough revenue from local taxes. So due to their dependence on the state budget it is not possible to talk about real economic autonomy of the municipalities. The method to improve existing status is to give to the municipalities more power to decide on local taxes. The example of this solution can be found for example in Slovakia.
6
Publication available in full text mode
Content available

Article 9 of the European Charter of Local Self-Government in the Czech Republic

100%
Radvan M.
Financial Law Review
|
2017
|
vol. 8
|
issue 4
7-21
EN
This article deals with economic autonomy of municipalities in the Czech Republic. It analyses how the principles mentioned in the European Charter of Local Self-Government are met in the Czech legal system. The article brings the definition of local tax as an essential source of local self-government revenues and analyses possibilities of municipalities to influence local taxes. The article is relatively critical, because municipalities in the Czech Republic do not have enough revenue from local taxes. So due to their dependence on the state budget it is not possible to talk about real economic autonomy of the municipalities. The method to improve existing status is to give to the municipalities more power to decide on local taxes. The example of this solution can be found for example in Slovakia.
7
Publication available in full text mode
Content available

Constitutional Regulation of Local Financial Autonomy in the Visegrad Countries

63%
Pál Á., Radvan M.
Studia Iuridica Lublinensia
|
2024
|
vol. 33
|
issue 1
207-227
PL
W niniejszym artykule autorzy badają związek pomiędzy poziomem szczegółowości konstytucyjnych regulacji dotyczących lokalnej autonomii finansowej a jej ogólną jakością na Węgrzech, Słowacji, w Polsce i Czechach. Artykuł ma na celu potwierdzenie albo obalenie hipotezy mówiącej o tym, że bardziej kompleksowe przepisy konstytucyjne skutkują wyższą jakością lokalnej autonomii finansowej. Dla umożliwienia przetestowania tej hipotezy autorzy najpierw badają odpowiednie regulacje konstytucyjne w tych czterech państwach, następnie stosują dwa różne wskaźniki, wybrane dane statystyczne i wnioski z procedury monitorowania z Europejskiej Karty Samorządu Lokalnego do pomiaru jakości lokalnej autonomii finansowej w państwach objętych opracowaniem, a na koniec porównują wyniki oceny jakości ze stopniem szczegółowości ram konstytucyjnych celem sprawdzenia trafności bądź nietrafności hipotezy.
EN
In this article, the authors investigate the connection between the level of detail in constitutional regulations of local financial autonomy and its overall quality in Hungary, Slovakia, Poland and the Czech Republic. The article aims to either confirm or refute the hypothesis that more comprehensive constitutional rules result in an enhanced quality of local financial autonomy. To be able to test the hypothesis, the authors first examine the relevant constitutional regulation in these four countries. Thereafter, they employ two different indicators, selected statistical data and the conclusions from the monitoring procedure of the European Charter of Local Self-Government to measure the quality of local financial autonomy in the studied countries. Finally, they compare the results of the quality assessment with the degree of the constitutional framework’s specificity to see if the hypothesis was correct or not.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.