How to Get Taxpayers to Pay Local Charges
| Authors | |
|---|---|
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | The Financial Law towards Challenges of the XXI Century |
| MU Faculty or unit | |
| Citation | |
| Web | Fakultní open access |
| Doi | http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017 |
| Field | Law sciences |
| Keywords | Tax; tax law; local charge; sanction; promotion; advertising |
| Attached files | |
| Description | Why taxpayers are not paying the taxes? Maybe some do not want to. Maybe some do not have money to pay. Maybe some are not apprehensive about sanctions. Moreover, some of them even do not know they are obliged to pay. This article deals with the last two issues: sanctions in local charges and promotion of local charges. As there is no classification of sanctions in tax law in the Czech Republic, it is necessary to describe and analyze the law in this area and compare de lege lata regulation with the intended amendments. The second part of the article is focused on how local charges are promoted by State or local self-government units, or how local charges should be promoted, while using the analytical method. This is the aim of the paper. The hypothesis to be confirmed or disproved is that the promotion of local charges is not adequate to get taxpayers to pay local charges (on time, in correct amount, at all). Finally using the synthesis of gained knowledge the best tax promotion mix is presented. |
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