Publication details
Správa poplatků, na které nedopadá daňový řád
| Title in English | Administration of fees not covered by the Tax Code |
|---|---|
| Authors | |
| Year of publication | 2023 |
| Type | Conference abstract |
| MU Faculty or unit | |
| Citation | |
| Description | The purpose of this paper is to analyse some of the different types of fees known in the Czech legal system. In the introduction, the author briefly defines the term fee and the different types of fees. Subsequently, the author will deal with several examples of fees that are not covered by the Tax Code. The nature of these fees, the advantages, and disadvantages of the impact of other legislation and the consequences of their possible classification under the Tax Code will be characterised. In particular, the author will discuss fees under the Higher Education Act and radio and television fees. Finally, the author will assess possible recommendations for changes to the legislation. |