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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Main Author: Soňa Kubincová
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2016-02-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
Online Access:https://ssl.wsfip.edu.pl/index.php/asej/article/view/285
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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.
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spelling doaj.art-e6df70bb51254ec9a2a1fc9e66232a782024-03-25T11:33:52ZengUniversity 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://ssl.wsfip.edu.pl/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://ssl.wsfip.edu.pl/index.php/asej/article/view/285
work_keys_str_mv AT sonakubincova localtaxesandfeesintheslovakrepublicinthecontextoftheeuropeancharteroflocalselfgovernment