Příjmy spadající pod čl. 7 Evropské charty místní samosprávy a výdaje na ně
| Authors | |
|---|---|
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | DNY PRÁVA 2016 – DAYS OF LAW 2016. Část II. – Rekodifikace daní z příjmů (90 let od Englišovy daňové reformy) |
| Citation | |
| Keywords | Income Tax; Appropriate Financial Compensation for Expenses; Financing Local Self-Government |
| Description | The paper will discuss the nature of the income of elected representatives in accordance to the provisions of article 7 of the European Charter of Local Self-Government. Moreover, the paper will consider the issue of appropriate financial compensation for expenses incurred in the exercise of the office in question as well as, where appropriate, compensation for loss of earnings or remuneration for work done and corresponding social welfare protection. All this in conjunction with the issue of tax justice in relation to the taxation of dependent activity. |
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