Publication details
Minor Taxpayers
| Authors | |
|---|---|
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | Interaction of law and economics 2017: conference proceedings |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Field | Law sciences |
| Keywords | Tax; Tax Law; Taxpayer; Minor; Charge on Communal Waste |
| Attached files | |
| Description | 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. |