- Autor
- Kubincová Soňa (University of Matej Bel, Banská Bystrica, Slovakia)
- Tytuł
- Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government
- Źródło
- Scientific Journal of Bielsko-Biala School of Finance and Law, 2018, nr 1, s. 32-37, bibliogr. 12 poz.
Zeszyty Naukowe / Wyższa Szkoła Finansów i Prawa w Bielsku Białej - Słowa kluczowe
- Podatki lokalne, Podatki i opłaty lokalne, Europejska Karta Samorządu Lokalnego
Local taxes, Tax and local charges, European Charter of Local Self-Government - Uwagi
- summ.
- Kraj/Region
- Republika Słowacka
Slovak Republic - Abstrakt
- 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.(original abstract)
- Pełny tekst
- Pokaż
- Bibliografia
-
- Babčák, V. (2015). Daňové právo na Slovensku. Bratislava: Epos.
- Bujňáková, M. ed., (2007). Niekoľko poznámok k problematike daní na Slovensku. In: Notitiae Novae Facultatis Iuridicae. Právnická fakulta UMB. Ročník XII-XIII.
- Himsworth, C. (2011). Treaty-Making For Standards Of Local Government: The European Charter Of Local Self-Government And Its Possible Application Beyond Europe. In: Working Paper Series. No 2011/24. University of Edinburgh, School of Law.
- Kubincová, S. (2009). Dane, poplatky, clo a ďalšie povinné platby. Banská Bystrica: Právnická fakulta UMB.
- Kubincová, S. (2015). Daňový poriadok, Komentár. 1st ed. Bratislava: C. H. Beck.
- Radvan, M. (2016). Article 9 of the European Charter of Local Self-Government in the Czech Republic.
- Widemannová, M. (2018). Ratifikace s vyhradou - DVS. [online] Denik.obce.cz. Available at: http://denik.obce.cz/clanek.asp?id=1692 [Accessed 17 Jul. 2018].
- Rm.coe.int. (2017). Explanatory Report to the European Charter of Local Self-Government. [online] Available at: https://rm.coe.int/16800ca437 [Accessed 17 Jun. 2017].
- Treaty Office. (2017). [online] Available at: https://www.coe.int/en/web/ conventions/full-list/-/conventions/treaty/122/signatures?p_auth=98D5BYiX [Accessed 17 Jun. 2017].
- Treaty Office. (2017). Full list. [online] Available at: https://www.coe.int/en/ web/conventions/full-list/-conventions/treaty/122/declarations?p_auth= 8LVGQGpL [Accessed 17 Jun. 2017].
- republiky, M. (2017). Európska charta miestnej samosprávy, Ministerstvo vnútra SR - Verejná správa. [online] Minv.sk. Available at: http://www.minv.sk/?europska-charta-miestnej-samospravy [Accessed 17 Jun. 2017].
- Act No. 523/2004 Coll. on Budget Rules of the Public Service and of Change and Amendment of Some Acts.
- Cytowane przez
- ISSN
- 2543-411X
- Język
- eng
- URI / DOI
- http://dx.doi.org/DOI: 10.19192/wsfip.sj1.2018.6
