Publication details
Zdanění venkovní reklamy
| Title in English | Taxation of Outdoor Advertising |
|---|---|
| Authors | |
| Year of publication | 2022 |
| Type | Article in Proceedings |
| Conference | Pocta prof. Josefu Bejčkovi k 70. narozeninám |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Doi | http://dx.doi.org/10.5817/CZ.MUNI.P280-0094-2022-33 |
| Keywords | Outdoor advertising; local tax; charge for using public space; advertising tax; advertising charge |
| Description | The contribution deals with the issue of taxation of outdoor advertising. After a critical analysis of the existing legal regulation of the local charge for using public space and a historical excursion to the draft law on municipal taxes, the hypothesis that the charge for using public space is a sufficient tool for limiting visual smog is refuted. A combination of administrative law, tax law, and non-legal instruments is appropriate to effectively regulate the visual smog (co-)caused by outdoor advertising. It is necessary to introduce a local advertising charge, the individual structural components of which are presented at the end of the article. |