Forecasting GDP values as part of the budgetary procedure – De Lege Lata and De Lege Ferenda conclusions

Przemysław Panfil

Abstract

This text is dealing with the exemptions from the immovable property tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed or disproved is that the Immovable Property Tax Act enables the implementation of the tax policy of both state and local governments. At the end, possible regulations de lege ferenda are drafted.
Author Przemysław Panfil (FLA / DFL)
Przemysław Panfil,,
- Department of Financial Law
Pages487-496
Publication size in sheets0.5
Book Hulkó Gábor, Vybíral Roman (eds.): European financial law in times of crisis of the European Union, 2019, Dialóg Campus, ISBN 978-615-6020-41-3, [978-615-6020-42-0], 648 p.
Keywords in Polishdług publiczny, iluzje fiskalne, reguły fiskalne
Keywords in Englishpublic debt, fiscal rules, fiscal illusions
DOIDOI:10.36250/00749.46
Languageen angielski
LicenseRepository; published final; Other open licence; with publication
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Panfil_Przemyslaw_Forecasting_GDP_Values_2019.pdf 148.69 KB
Score (nominal)5
Score sourcepublisherList
ScoreMinisterial score = 5.0, 09-03-2020, MonographChapterAuthor
Citation count*
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