Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government
The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council of Europe on the 15th of October 1985. The Ch...
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2016-02-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | https://91.241.33.211:443/index.php/asej/article/view/285 |
| _version_ | 1797225155018096640 |
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| author | Soňa Kubincová |
| author_facet | Soňa Kubincová |
| author_sort | Soňa Kubincová |
| collection | DOAJ |
| description | The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council of Europe on the 15th of October 1985. The Charter allows some freedom to the member states of the Council of Europe in the extent to which they commit themselves to fulfill their obligations. The Slovak Republic is bound by all provisions of the Charter. The aim of the paper is to highlight the commitment, application and compliance with the European Charter of Local Self-Government by the Slovak Republic, in comparison to other selected member states, in terms of charging and administration of the local taxes and local fees. |
| first_indexed | 2024-03-09T07:16:54Z |
| format | Article |
| id | doaj.art-938198ee8ad04039a56fc9ddb92ef96b |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-04-24T14:04:31Z |
| publishDate | 2016-02-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-938198ee8ad04039a56fc9ddb92ef96b2024-04-03T10:40:44ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-02-01221Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-GovernmentSoňa Kubincová0University of Matej Bel Faculty of Law, Department of Financial and Administrative LawThe European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council of Europe on the 15th of October 1985. The Charter allows some freedom to the member states of the Council of Europe in the extent to which they commit themselves to fulfill their obligations. The Slovak Republic is bound by all provisions of the Charter. The aim of the paper is to highlight the commitment, application and compliance with the European Charter of Local Self-Government by the Slovak Republic, in comparison to other selected member states, in terms of charging and administration of the local taxes and local fees. https://91.241.33.211:443/index.php/asej/article/view/285the European Charter for Local-Self Governmentlocal taxeslocal fees |
| spellingShingle | Soňa Kubincová Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej the European Charter for Local-Self Government local taxes local fees |
| title | Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government |
| title_full | Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government |
| title_fullStr | Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government |
| title_full_unstemmed | Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government |
| title_short | Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government |
| title_sort | local taxes and fees in the slovak republic in the context of the european charter of local self government |
| topic | the European Charter for Local-Self Government local taxes local fees |
| url | https://91.241.33.211:443/index.php/asej/article/view/285 |
| work_keys_str_mv | AT sonakubincova localtaxesandfeesintheslovakrepublicinthecontextoftheeuropeancharteroflocalselfgovernment |