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@inproceedings{34235,
author = {Radvan, Michal},
address = {Brno},
booktitle = {Interaction of law and economics 2017: conference proceedings},
edition = {1},
keywords = {Tax; Tax Law; Taxpayer; Minor; Charge on Communal Waste},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno},
isbn = {978-80-210-8840-5},
pages = {213-223},
publisher = {Masaryk University, Faculty of Law},
title = {Minor Taxpayers},
url = {https://www.law.muni.cz/sborniky/lawandeconomics/lawandeconomics2017.pdf},
year = {2017}
}
TY - JOUR
ID - 34235
AU - Radvan, Michal
PY - 2017
TI - Minor Taxpayers
PB - Masaryk University, Faculty of Law
CY - Brno
SN - 9788021088405
KW - Tax
KW - Tax Law
KW - Taxpayer
KW - Minor
KW - Charge on Communal Waste
UR - https://www.law.muni.cz/sborniky/lawandeconomics/lawandeconomics2017.pdf
N2 - The article deals with the status of minor taxpayers, due to the recent case law especially in the area of charges on communal waste. The aim of this article is to find the optimal regulation de lege ferenda concerning the position of minor taxpayers and their rights and duties. Text disproves the hypothesis that every person incl. minors must fulfil all tax duties set by law. To achieve the aim of this article and to confirm or disprove thy hypothesis, recent case law in given area with regard to regulation de lege lata is analysed, incl. taxes never discussed by the courts. Paper points out changes in legal regulation in the area of local charges taxpayers. At the end, the ways of tax administration, incl. possibilities de lege ferenda, for different taxes sensu largo (personal income tax, value added tax, immovable property tax, tax on acquisition of immovable property, court and administrative charges, local charges, charges on communal waste) are presented.
ER -
RADVAN, Michal. Minor Taxpayers. In \textit{Interaction of law and economics 2017: conference proceedings}. 1st ed. Brno: Masaryk University, Faculty of Law, 2017, p.~213-223. ISBN~978-80-210-8840-5.
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