Michal Radvan

Masaryk University - Faculty of Law

Prof.

Veveri 70

Brno, 61180

Czech Republic

http://www.law.muni.cz

SCHOLARLY PAPERS

68

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2,968

TOTAL CITATIONS
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Top 41,341

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18

Scholarly Papers (68)

1.

Taxation of Instagram Influencers

RADVAN, Michal. Taxation of Instagram Influencers. Studia Iuridica Lublinensia. Lublin: Faculty of Law and Administration, UMCS in Lublin, 2021, vol. 30, no. 2, pp. 339-356. ISSN 1731-6375. doi:10.17951/sil.2021.30.2.339-356.
Number of pages: 18 Posted: 26 Jul 2021
Michal Radvan
Masaryk University - Faculty of Law
Downloads 352 (182,228)
Citation 1

Abstract:

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tax law; taxation; copyright; income; influencer; Instagram

2.

Airbnb Taxation

RADVAN, Michal a Zdenka KOLÁŘOVÁ. Airbnb Taxation. In MRKÝVKA, Petr, Jolanta GLINIECKA, Eva TOMÁŠKOVÁ, Edward JUCHNIEWICZ, Tomas SOWIŃSKI, Michal RADVAN (eds). The financial law towards challenges of the XXI century: (conference proceedings). 1. vyd. Brno: Masaryk university, 2020. s. 481-494, 14 s.
Number of pages: 28 Posted: 08 Jul 2020
Michal Radvan and Zdenka Kolářová
Masaryk University - Faculty of Law and Masaryk University
Downloads 301 (215,685)

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Airbnb; Tax; Personal Income Tax; Tourist Tax; Tax Administration

3.

System of Tax Law

Radvan, M. (ed.). System of Financial Law: System of Tax Law : Conference Proceedings. 1. ed. Brno: Masaryk University, Faculty of Law, 2015. p. 18-28, 11 p. ISBN 978-80-210-7827-7.
Number of pages: 8 Posted: 10 Jun 2015
Michal Radvan
Masaryk University - Faculty of Law
Downloads 282 (230,962)

Abstract:

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tax; tax law; system of tax law

4.

Penalties in Tax Law in Light of the Principle Ne Bis in Idem

Etel, L., Poplawski, M.. Tax Codes Concepts in the Countries of Central and Eastern Europe. ed. Bialystok: Temida, 2016. p. 399-410. ISBN 978-83-62813-88-9.
Number of pages: 11 Posted: 07 Oct 2016
Michal Radvan and Johan Schweigl
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law
Downloads 240 (271,708)

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penalty; criminal code; tax code; ne bis in idem

5.
Downloads 235 (277,392)
Citation 1

Czech Tax Law

Masaryk University Faculty of Law Publication No. 317
Number of pages: 63 Posted: 01 May 2011
Michal Radvan
Masaryk University - Faculty of Law
Downloads 235 (275,811)
Citation 1

Abstract:

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tax, tax law, Czech tax law, Czech

Czech Tax Law

Radvan, M. Czech Tax Law. 4. vyd. Brno: Masaryk University, 2020. 114 s. Textbook, no. 550. ISBN 978-80-210-9673-8.
Posted: 02 Dec 2020
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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Tax, Charge, Czech Republic

6.

Economic Autonomy of the Local Self-Government Units - Local Taxes in the Czech Republic

Number of pages: 17 Posted: 01 May 2011
Michal Radvan
Masaryk University - Faculty of Law
Downloads 164 (386,611)
Citation 2

Abstract:

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economical autonomy of municipalities, municipality, European Charter of Local Self-Government, tax, local tax, charge

7.

Real Property Taxes and Property Markets in CEE Countries and Central Asia

RADVAN, Michal, Riël FRANZSEN, William J. MCCLUSKEY a Franzes PLIMMER. Real Property Taxes and Property Markets in CEE Countries and Central Asia. 1. ed. Maribor: Lex Localis - Institute for Local Self-Government Maribor, 2021. 1141 p. ISBN 978-961-7124-04-0. doi:10.4335/2021.6. http://www.lex-lo
Number of pages: 1141 Posted: 01 Jun 2021
Masaryk University - Faculty of Law, Independent, affiliation not provided to SSRN and Royal Institution of Chartered Surveyors (RICS)
Downloads 154 (407,917)

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property tax; property market; property registration; property tax reform; reccurent property tax; property transfer tax

8.

Local Self-Government in Czech Republic

Boštjan Brezovnik, Istvan Hoffman, Jaroslaw Kostrubiec. Local Self-Government in Europe. 1. vyd. Maribor: Lex Localis Institute for Local Self-Government Maribor, 2021. s. 89-120. N/A. ISBN 978-961-7124-00-2. doi:10.4335/978-961-7124-00-2.04
Number of pages: 32 Posted: 19 Mar 2021
Michal Radvan, Petr Mrkývka and Johan Schweigl
Masaryk University - Faculty of Law, Masaryk University - Faculty of Law and Masaryk University - Faculty of Law
Downloads 141 (440,592)

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local self-government; history; legal foundation; European Charter of Local Self-Government; Czech Republic

9.

Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic

SEMERÁD, Pavel, Michal RADVAN a Lucie SEMERÁDOVÁ. Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic. Analysis and Studies CASP. Warsaw: Centre for Analyses and Studies of Taxation SGH, 2021, vol. 11, no. 1, pp. 23-31. ISSN 2451-0475.
Number of pages: 9 Posted: 11 Aug 2021
Pavel Semerád, Michal Radvan and Lucie Semerádová
Mendel University in Brno, Masaryk University - Faculty of Law and Ambis University
Downloads 124 (485,312)
Citation 1

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accommodation; coronavirus pandemic; COVID-19; tax; tourist tax; tax evasion

10.

Surcharges and Penalties in Tax Law

Seer, R., Wilms, A. L.. Surcharges and Penalties in Tax Law. Amsterdam: International bureau of Fiscal Documentation, 2016. pp. 259-282. EATLP International Tax Series vol. 14. ISBN 978-90-8722-371-7.
Number of pages: 19 Posted: 10 Jun 2016
Lukas Moravec and Michal Radvan
Czech University of Life Sciences Prague (CULS) and Masaryk University - Faculty of Law
Downloads 123 (488,405)
Citation 1

Abstract:

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tax, tax law, penalties, surcharges, Czech Republic

11.

Transformation of Tax System in the Czech Republic – 25 Years of Experience and Future Challenges – National Report

RADVAN, Michal a Petr MRKÝVKA. Transformation of Tax System in the Czech Republic – 25 years of experience and future challenges – National Report. In Włodzimierz Nykiel, Ziemowit Kukulski. Transformation of Tax Systems in the CEE and BRICS Countries. Łódź: (2018)
Number of pages: 462 Posted: 17 Jun 2018
Michal Radvan and Petr Mrkývka
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law
Downloads 103 (558,006)
Citation 1

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Czech Republic; tax law; tax policy; transformation; substantive tax law; procedural tax law; international tax law

12.

Taxation of Professional Team Sport Athletes in the Czech Republic

Public Governance, Administration and Finances Law Review, Vol. 1, No. 1, p. 40-46, 2016
Number of pages: 6 Posted: 03 Oct 2016
Michal Radvan and Jan Neckář
Masaryk University - Faculty of Law and Masaryk University, Students
Downloads 94 (593,530)

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Tax; Tax Assessment; Professional Athletes; Self-Employment

13.

Article 9 of the European Charter of Local Self-Government in the Czech Republic

Gliniecka, J., Drywa, A., Juchniewicz, E., Sowiński, T. (eds.). Finansowanie samorządu terytorialnego i jego zadań a Europejska Karta Samorządu Lokalnego / Local Government Financing and European Charter of Local Self-Government. 1. vyd. Warszawa: CeDeWu, 2016
Number of pages: 13 Posted: 10 May 2016 Last Revised: 07 Jun 2016
Michal Radvan
Masaryk University - Faculty of Law
Downloads 78 (663,892)
Citation 9

Abstract:

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European Charter of Local Self-Government; Czech Republic

14.
Downloads 73 (688,830)

Czech Tax Heaven for Sportsmen

In Ewa Lotko, Urzula K. Zawadska-Pak, Michal Radvan. Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest: Conference Proceedings, ISBN 978–83–65696–08–3, 2018
Number of pages: 26 Posted: 07 Nov 2018
Michal Radvan
Masaryk University - Faculty of Law
Downloads 73 (699,424)

Abstract:

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tax; tax law; personal income tax; sportsman

Czech Tax Heaven for Sportsmen

RADVAN, Michal. Czech Tax Heaven for Sportsmen. In Ewa Lotko, Urzula K. Zawadska-Pak, Michal Radvan. Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest: Conference Proceedings. 1. vyd. Bialystok - Vilnius: Temida 2, Faculty of Law, Uni
Posted: 20 Jan 2019
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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tax; tax law; personal income tax; sportsman

15.

Tax Administration of Large Taxpayers in Some CEE and CIS Countries

Public Governance, Administration and Finances Law Review Vol. 3. No. 2. (2018)
Number of pages: 121 Posted: 10 Oct 2019
affiliation not provided to SSRN, affiliation not provided to SSRN, Masaryk University - Faculty of Law, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 64 (739,023)

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Large Taxpayers’ Office; tax administration; public revenue; Croatia; Russia; Poland; Czech Republic; Kazakhstan

16.

Major Problematic Issues in the Property Taxation in the Czech Republic

RADVAN, Michal. Major Problematic Issues in the Property Taxation in the Czech Republic. Analyses and Studies of CASP, Warsaw: Centre for Analyses and Studies of Taxation, Warsaw School of Economics, 2019, vol. 8, no. 2
Number of pages: 19 Posted: 09 Jan 2020
Michal Radvan
Masaryk University - Faculty of Law
Downloads 61 (757,521)

Abstract:

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immovable property tax; property tax; tax law; ad valorem

17.

How to Get Taxpayers to Pay Local Charges

RADVAN, Michal. How to Get Taxpayers to Pay Local Charges. In Radvan, M., Gliniecka, J., Sowiński, T., Mrkývka, P.. The Financial Law towards Challenges of the XXI Century. 1. vyd. Brno: Masarykova univerzita, 2017. s. 340-348, 9 s. ISBN 978-80-210-8516-9. doi:10.5817/CZ.MUNI.P210-8516-2017.
Number of pages: 20 Posted: 10 Apr 2017
Michal Radvan
Masaryk University - Faculty of Law
Downloads 57 (783,661)
Citation 1

Abstract:

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Tax; tax law; local charge; sanction; promotion; advertising

18.

Regulation of Public Finances in the Czech Republic in Light of Financial Constitutionality

HULKÓ, Gábor a Michal RADVAN. Regulation of Public Finances in the Czech Republic in Light of Financial Constitutionality. In Nagy, Z. (ed.). Regulation of Public Finances in Light of Financial Constitutionality. 1. ed. Miskolc – Budapest: Central European Academic Publishing, 2022. pp. 57-81. Legal
Number of pages: 25 Posted: 08 Sep 2022
Gábor Hulkó and Michal Radvan
Széchenyi István University and Masaryk University - Faculty of Law
Downloads 54 (804,751)

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financial law; tax law; budget; tax; Czech Republic

19.

Tax Amnesty in the Czech Republic – Cui Bono?

Number of pages: 285 Posted: 18 Jul 2024
Michal Radvan and Tereza Svobodová
Masaryk University - Faculty of Law and Independent
Downloads 44 (883,867)

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20.

Urbanization and Local Taxes – The Case of the Czech Republic Focused on the Infrastructure Charge

RADVAN, Michal. Urbanization and Local Taxes – the Case of the Czech Republic Focused on the Infrastructure Charge. In Hoffman, I., Rozsnyai, K. F., Nagy, M. Urbanisation and Local Government(s). 1st ed. Maribor: Lex Localis - Institute for Local Self-Government Maribor, 2021. p. 123-137. ISBN 978-9
Number of pages: 15 Posted: 15 Oct 2021
Michal Radvan
Masaryk University - Faculty of Law
Downloads 41 (910,613)

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urbanisation; infrastructure charge; property tax; local tax; planning contract

21.

Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of COVID-19 or a Politicum?

Radvan, M., & Papavasilevská, S. (2021). Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?. Public Governance, Administration and Finances Law Review, 5(2), 45–57. Retrieved from https://folyoirat.ludovika.hu/index.php/pga
Number of pages: 11 Posted: 15 Apr 2021
Michal Radvan and Sandra Papavasilevská
Masaryk University - Faculty of Law and Masaryk University
Downloads 36 (958,594)

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tax on acquisition of immovable property; transfer tax; tax; COVID-19; personal income tax

22.

Constitutional Regulation of Local Financial Autonomy in the Visegrad Countries

Studia Iuridica Lublinensia vol. 33, 1, 2024 DOI: 10.17951/sil.2024.33.1.207-227
Number of pages: 21 Posted: 09 May 2024
Ádám Pál and Michal Radvan
Independent and Masaryk University - Faculty of Law
Downloads 31 (1,010,983)

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local self-government; local financial autonomy; constitutional regulation; Visegrad countries

23.

“Laissez-Faire” Principle in Tax Law during the Crises

RADVAN, Michal. “Laissez-Faire” Principle in Tax Law during the Crises. Studia Iuridica Lublinensia. Lublin: Wydawnictwo Uniwersytetu Marii Curie-Sklodowskiej w Lublinie, 2023, vol. 32, No 2, p. 225-247. ISSN 1731-6375. doi:10.17951/sil.2023.32.2.225-247.
Number of pages: 23 Posted: 05 Jul 2023
Michal Radvan
Masaryk University - Faculty of Law
Downloads 28 (1,044,760)
Citation 1

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economic crises; tax law; public debt; tax

24.

Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?

RADVAN, Michal. Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? Public Governance, Administration and Finances Law Review. Budapest: University of Public Service, Ludovika University Press, 2022, vol. 7, no. 1, pp. 39-49. ISSN 2498-6275. doi:10.53116/pgaflr.2022.1.3
Number of pages: 11 Posted: 10 Nov 2022
Michal Radvan
Masaryk University - Faculty of Law
Downloads 20 (1,142,886)

Abstract:

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Czech Republic; COVID-19; war in Ukraine; personal income tax; property transfer tax

25.

New Charges on Communal Waste in the Czech Republic

Journal of Agricultural and Environmental Law. Miskolc-Egyetemváros: CEDR Hungarian Association of Agricultural Law, 2023, vol. 18, No 34, p. 91-105. ISSN 1788-6171. doi:1029/JAEL.2023.34.91.
Number of pages: 15 Posted: 27 Jun 2023
Michal Radvan
Masaryk University - Faculty of Law
Downloads 19 (1,155,234)

Abstract:

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communal waste; charge; charge on communal waste; Czech Republic

26.

The Role of Property Tax in Municipal Budget

Number of pages: 12 Posted: 13 Jan 2025
Michal Radvan and Eva Tomášková
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law
Downloads 18 (1,167,754)

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27.

The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study

Bialystok Legal Studies Białostockie Studia Prawnicze 2024 vol. 29 no. 1
Number of pages: 16 Posted: 15 Apr 2024
University of Warmia and Mazury in Olsztyn (UWM), University of Bialystok, Masaryk University - Faculty of Law and University of Pavol Jozef Šafárik in Kosice
Downloads 16 (1,192,681)

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Czech Republic; local fees; Poland; Slovakia; tax law; tourist tax

28.

Does the Czech Parliament Follow Tax Law Drafting Principles?

Law, Identity and Values, volume 4, issue 1, 2024[10.55073/2024.1.185-202]
Number of pages: 18 Posted: 13 Mar 2025
Michal Radvan
Masaryk University - Faculty of Law
Downloads 14 (1,217,043)

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29.

A CRITICAL REVIEW OF THE 2024 CZECH PROPERTY TAX AMENDMENTS

Number of pages: 17
Michal Radvan and Ádám Pál
Masaryk University - Faculty of Law and Independent
Downloads 1

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30.

Czech Republic: Czech National Bank’s Role in the Monetary Policy

Posted: 17 Jan 2025
Michal Radvan and Eva Tomášková
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

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31.

Czech Republic: Independent Tax Policy as a Part of Czech Fiscal Policy

Posted: 17 Jan 2025
Michal Radvan
Masaryk University - Faculty of Law

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32.

Czech Republic: Limited Constitutional Fiscal Policy and Public Finance Regulation

Posted: 18 Dec 2024
Michal Radvan and Eva Tomášková
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

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33.

Czech Republic: Role and Importance of State Aid and Subsidies

Posted: 26 Nov 2024
Michal Radvan and Eva Tomášková
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

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34.

Chapter 10: Czech Republic (Computation of Taxable Business Profits)

TOMÁŠKOVÁ, Eva and Michal RADVAN. Chapter 10: Czech Republic (Computation of Taxable Business Profits). In Báez Moreno, A. (ed.). Computation of Taxable Business Profits. 1st ed. Amsterdam: IBFD, 2024, p. 243-263. EATLP International Tax Series, vol. 22. ISBN 978-90-8722-882-8.
Posted: 23 Jun 2024
Michal Radvan and Eva Tomášková
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

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35.

Tax Amendments in Times of Crises in Poland and Czech Republic – Selected Legal Aspects

MARIAŃSKI, Michał and Michal RADVAN. Tax amendments in times of crises in Poland and Czech Republic – selected legal aspects. Studia Prawnoustrojove. Olsztyn: Uniwersytet Warminsko-Mazurski w Olszte, 2024, vol. 24, No 64, p. 203-215. ISSN 1644-0412.
Posted: 19 Jun 2024
Michal Radvan and Michal Marianski
Masaryk University - Faculty of Law and University of Warmia and Mazury in Olsztyn (UWM)

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36.

Fiscal Policies to Mitigate Climate Change in the Czech Republic

RADVAN, Michal and Jan NECKÁŘ. Fiscal Policies to Mitigate Climate Change in the Czech Republic. In Sadowsky, M. (ed.). Fiscal Policies to Mitigate Climate Change. 1. ed. Cambridge: Intersentia, 2023. pp. 329-347. ISBN 978-1-83970-453-6.
Posted: 19 Dec 2023
Michal Radvan and Jan Neckář
Masaryk University - Faculty of Law and Masaryk University, Students

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climate change; tax; tax law

37.

Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)

BOHÁČ, Radim, Michal RADVAN and Karel BRYCHTA. Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress). In Kristofferson, E. (ed.). Taxation of Companies in Economic and Financial Distress. 1st ed. Amsterdam: IBFD, 2023. p. 163-179. EATLP International Tax Series,
Posted: 08 Jul 2023
Radim Boháč, Michal Radvan and Karel Brychta
Charles University in Prague - Faculty of Law, Masaryk University - Faculty of Law and Brno University of Technology

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tax, tax law, corporate income tax, economic distress, financial distress

38.

Recurrent Property Tax Control in the Czech Republic

RADVAN, Michal a Tereza SVOBODOVÁ. Recurrent Property Tax Control in the Czech Republic. Bialystok Legal Studies. Bialystok: Temida 2, 2023, vol. 28, no. 2, pp. 229-243. ISSN 1689-7404. doi: 10.15290/bsp.2023.28.02.14.
Posted: 16 Jun 2023
Michal Radvan and Tereza Svobodová
Masaryk University - Faculty of Law and Independent

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property tax; recurrent property tax; tax assessment; tax control; tax return

39.

Czech Republic: Limited Constitutional Regulation of Environmental Protection Complemented by the Case Law of the Constitutional Court

RADVAN, Michal. Czech Republic: Limited Constitutional Regulation of Environmental Protection Complemented by the Case Law of the Constitutional Court. In Szilágyi, J. E. (ed.). Constitutional Protection of the Environment and Future Generations - Legislation and Practice in Certain Central European
Posted: 24 Apr 2023
Michal Radvan
Masaryk University - Faculty of Law

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environmental law; environmental protection; future generation; natural resources; sustainable development; financial sustainability

40.

Taxation of Investment Apartments and Dwelling Houses

RADVAN, Michal and Sandra PAPAVASILEVSKÁ. Taxation of Investment Apartments and Dwelling Houses. In Moroz, S., Zawadzka-Pąk, U. (eds.). Investments and Public Finance. 1. ed. Bialystok: Temida 2, 2022. pp. 195-204. ISBN 978-83-67169-11-0. doi:10.15290/ipf.2022.17.
Posted: 11 Nov 2022
Michal Radvan and Sandra Papavasilevská
Masaryk University - Faculty of Law and Masaryk University

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Tax; property tax; tax on immovable property; investment apartment; investment dwelling house

41.

Financial Autonomy of the Local Self-governments in the Countries of the Visegrad Group in the Context of the European Charter of Local Self-government

PÁL, Ádám a Michal RADVAN. Financial Autonomy of the Local Self-governments in the Countries of the Visegrad Group in the Context of the European Charter of Local Self-government. Lex Localis - Journal of Local Self-Government. Slovenia: Inst Local Self-Government Maribor, 2022, vol. 20, no. 4, pp.
Posted: 11 Nov 2022
Ádám Pál and Michal Radvan
Independent and Masaryk University - Faculty of Law

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European Charter of Local Self-Government; financial autonomy; local self-government; Hungary; Slovakia; Poland; Czech Republic

42.

Chapter 12: Czech Republic (History and Taxation)

RADVAN, Michal, Petra JÁNOŠÍKOVÁ a Radim BOHÁČ. Chapter 12: Czech Republic. In Essers, P. (ed.). History and Taxation. 1. ed. Amsterdam: IBFD, 2022. pp. 221-241. EATLP International Tax Series, vol. 20. ISBN 978-90-8722-775-3.
Posted: 20 Jul 2022
Masaryk University - Faculty of Law, Independent and Charles University in Prague - Faculty of Law

Abstract:

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tax; tax law; repressive tax; democratic tax; fiscal federalism

43.

Kemwater ProChemie. No VAT Reduction when Supplier Has not Been Identified

RADVAN, Michal. Kemwater ProChemie. No VAT reduction when supplier has not been identified. Highlights and Insights on European Taxation. Alphen aan den Rijn: Wolters Kluwer, 2022, roč. 2022, č. 2, s. 154-163. ISSN 1876-066X
Posted: 13 Apr 2022
Michal Radvan
Masaryk University - Faculty of Law

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VAT; VAT reduction; unidentified supplier; Czech Republic

44.

Composite Index of Local Fiscal Stability, Efficiency, Sustainability, and Livability: Central Eastern versus South Eastern European Countries

Posted: 10 Jan 2022
affiliation not provided to SSRN, Ss. Cyril and Methodius University, Faculty of Law, Masaryk University - Faculty of Law and University of Zagreb - Faculty of Law

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property taxation; fiscal stability; efficiency; sustainability; livability

45.

Taxation in Democratic Czechoslovakia and the Independent Czech Republic

RADVAN, Michal. Taxation in Democratic Czechoslovakia and the Independent Czech Republic. Intertax. Alphen aan den Rijn: Kluwer law International, 2021, vol. 49, No 8, p. 725-728. ISSN 0165-2826.
Posted: 18 Aug 2021
Michal Radvan
Masaryk University - Faculty of Law

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tax system; tax reform; Czechoslovakia; Czech Republic; Velvet Revolution; nullum tributum sine lege; income tax; property tax; VAT

46.

Chapter 16: Czech Republic

BOHÁČ, Radim, Michal RADVAN and Petr VODÁK. Chapter 16: Czech Republic (Chapter 16 Czech Republic). In Haslehner, W., Lamensch, M. Taxation and Value Creation. 1st ed. Amsterdam: International Bureau of Fiscal Documentation, 2021. p. 321-340. The European Association of Tax Law Professors
Posted: 16 Jul 2021
Radim Boháč, Michal Radvan and Petr Vodák
Charles University in Prague - Faculty of Law, Masaryk University - Faculty of Law and Masaryk University

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value; tax; value creation; Czech Republic

47.

Post-ATAD Fight Against Tax Evasion in the Czech Republic

HRABČÁK, Ladislav a Michal RADVAN. Post-ATAD Fight against Tax Evasion in the Czech Republic. Analysis and Studies CASP, Warsaw: Centre for Analyses and Studies of Taxation SGH, 2020, roč. 10, č. 2, s. 33-43. ISSN 2451-0475.
Posted: 28 Jan 2021
Ladislav Hrabčák and Michal Radvan
affiliation not provided to SSRN and Masaryk University - Faculty of Law

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tax; tax law; tax avoidance; tax evasion; ATAD

48.

Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic

Anna Romanova, Michal Radvan, Johan Schweigl. Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic. Lex Localis : Journal of Local Self-Government. - ISSN 1581-5374. - Roč. 17, č. 3 (2019), s. 591-616. - DOI 10.4335/17.3.591-616(2019)
Posted: 20 Jan 2021
Anna Vartašova, Michal Radvan and Johan Schweigl
University of Pavol Jozef Šafárik in Kosice, Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

Abstract:

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Local Tax, Local Charge, Slovak Republic, Czech Republic, Constitution, European Charter of Local Self-Government

49.

New Tourist Tax as a Tool for Municipalities in the Czech Republic

RADVAN, Michal. New Tourist Tax as a Tool for Municipalities in the Czech Republic. Lex Localis – Journal of Local Self-Government, Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2020, roč. 18, č. 4, s. 1095-1108. ISSN 1581-5374. doi:10.4335/18.3.1095-1108(2020).
Posted: 12 Jan 2021
Michal Radvan
Masaryk University - Faculty of Law

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Tourist Tax; Tourist Charge; Local Tax; Local Charge; Czech Republic

50.

Chapter 11: Czech Republic

RADVAN, Michal, Radim BOHÁČ and Karel BRYCHTA. Chapter 11: Czech Republic. In Pistone, P. Tax Procedures. 1. ed. Amsterdam: IBFD, 2020. p. 393-434. EATPL International Tax Series. ISBN 978-90-8722-623-7.
Posted: 03 Nov 2020
Michal Radvan, Radim Boháč and Karel Brychta
Masaryk University - Faculty of Law, Charles University in Prague - Faculty of Law and Brno University of Technology

Abstract:

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Tax Administration, Tax Procedure, Czech Republic

51.

Immovable Property Tax Exemptions as a Tool of Tax Policy

RADVAN, Michal. Immovable Property Tax Exemptions as a Tool of Tax Policy. In Hulkó, G. and Vybíral, R.. European Financial Law in Times of Crisis of the European Union. 1. vyd. Budapest: Dialóg Campus, 2019. s. 497-504, 8 s. ISBN 978-615-6020-42-0. doi:10.36250/00749.47.
Posted: 10 Mar 2020
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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tax; property tax; correction component; tax policy

52.

Ecological Aspects in Czech Property Taxes

RADVAN, Michal. Ecological aspects in Czech property taxes. In Antonio Cubero Truyo, Patricio Masbernat (eds.). Protección del medio ambiente. Fiscalidad y otras medidas del derecho al desarrollo. 1. ed. España: Thomson Reuters Aranzadi, 2019. pp. 553-570, 18 p. Estudios. ISBN 978-84-9177-823-3.
Posted: 30 May 2019
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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Property Tax; Immovable Property Tax; Motor Vehicles Tax; Ecology; Czech Republic

53.

Municipal Charges on Communal Waste: Do They Compete with the Immovable Property Tax?

RADVAN, Michal. Municipal charges on communal waste: do they compete with the immovable property tax? Journal of Financial Management of Property and Construction, Bingley: Emerald Publishing Limited, 2019, vol. 24, No 1. ISSN 1366-4387. doi:10.1108/JFMPC-02-2018-0007.
Posted: 27 Mar 2019
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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Waste Management; Tax Administration; Property Tax; Communal Waste Charge; Local Tax; Tax Revenue

54.

Correction Elements in Case of Czech Local Charges

in Mrkývka, Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomas Sowinski, Michal Radvan (eds.) The Challenges of Local Government Financing in the Light of European Union Regional Policy: (Conference Proceedings), Forthcoming
Posted: 25 Jan 2019
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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Tax; Tax Law; Charge; Structural Component; Correction Element

55.

Electronic Revenue Registry As A Tool for Fair Tax Payments

Radvab, Michal. Electronic Revenue Registry As A Tool for Fair Tax Payments. In Marina Sentsova (Karaseva), Eugeniusz Ruskowski, Aleksei Paul, Michal Radvan (eds.). Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe, Forthcoming
Posted: 23 Jan 2019
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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electronic revenue registry; sales revenue registry; tax law; tax; income tax; Czech Republic

56.

Challenges of the Implementation of the European Charter of Local Self-Government in Czech Legislation

RADVAN, Michal, Petr MRKÝVKA a Johan SCHWEIGL. Challenges of the Implementation of the European Charter of Local Self-Government in Czech Legislation. Lex Localis – Journal of Local Self-Government, Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2018, roč. 16, č. 4, s.
Posted: 16 Nov 2018
Michal Radvan, Petr Mrkývka and Johan Schweigl
Masaryk University - Faculty of Law, Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

Abstract:

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European Charter of Local Self-Government; Decentralisation; Autonomy; Local Government; Subsidiarity; Czech Republic

57.

Expropriation from the Wider Perspective in the Czech Republic

RADVAN, Michal a Jan NECKÁŘ. Expropriation from the wider perspective in the Czech Republic. In Frances Plimmer, William McCluskey. Routledge Handbook of Contemporary Issues in Expropriation. 1. vyd. London: Routledge, 2018. s. 71-81, 11 s. Routledge Handbook. ISBN 978-1-317-60827-1.
Posted: 07 Nov 2018
Michal Radvan and Jan Neckář
Masaryk University - Faculty of Law and Masaryk University, Students

Abstract:

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expropriation; Czech Republic; transport infrastructure

58.

Corporate Tax Residence in the Czech Republic

Edoardo Traversa (ed.). Corporate Tax Residence and Mobility. Amsterdam: IBFD, 2018. pp. 213-234. EATLP International Tax Series, vol. 16. ISBN 978-90-8722-451-6.
Posted: 05 Oct 2018
Michal Radvan and Johan Schweigl
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

Abstract:

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corporate income tax, tax residence, tax, double tax treaty

59.

Minor Taxpayers

RADVAN, Michal. Minor Taxpayers. In PAŘÍZKOVÁ, Ivana a Eva TOMÁŠKOVÁ (eds.), Interaction of Law and Economics 2017: Conference Proceedings. 1. Vyd. Brno: Masaryk University, 2018. s. 213-223, 11 s. ISBN 978-80-210-8840-5.
Posted: 23 Jan 2018
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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Tax; Tax Law; Taxpayer; Minor; Charge on Communal Waste

60.

Chapter 10: Czech Republic. In Michael Lang Et Al (Eds.). The Impact of Bilateral Investment Treaties on Taxation

RADVAN, Michal, Martin Švec. Chapter 10: Czech Republic. In Michael Lang et al (eds.). The Impact of Bilateral Investment Treaties on Taxation. 1. vyd. Amsterdam: IBFD, 2017. s. 257-282, 26 s. WU Series, vol. 8. ISBN 978-90-8722-431-8
Posted: 23 Jan 2018
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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bilateral investment treaty; investment; tax; double tax treaty

61.

Municipalities and Gambling Taxation in the Czech Republic

RADVAN, Michal. Municipalities and Gambling Taxation in the Czech Republic. Lex Localis – Journal of Local Self-Government, Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2017, roč. 15/2017, č. 3, s. 529-540. ISSN 1581-5374. doi:10.4335/15.3.529-540(2017)
Posted: 10 Aug 2017
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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gambling, tax, gambling tax, local tax, Czech Republic

62.

Tax Law Components to Provide Incentives for Investment

Brown, Karen B. (Ed.). Taxation and Development - A Comparative Study. 1. ed. Cham: Springer International Publishing, 2017. p. 107-122. Ius Comparatum - Global Studies in Comparative Law, vol. 21. ISBN 978-3-319-42155-1. doi:10.1007/978-3-319-42157-5_6.
Posted: 31 Jan 2017
Michal Radvan and Dana Šramková
Masaryk University - Faculty of Law and Faculty of Law, Masaryk University

Abstract:

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tax; investment incentives; withholding tax; information exchange

63.

Correlation of the Economy and Financial Law by the Example of Macro-Pridential Regulation in the Banking Sector of the Czech Republic and the Russian Federation (Bзаимосвязь Экономики и Финансового Права На Примере Макропруденциального Регулирования в Банковской Сфере Чешской Республики и Российской Федерации)

Современное право (Sovreměnnoje pravo), Moskva: Novyj inděks, No. 8, p. 128-134, 2016
Posted: 05 Oct 2016
Michal Radvan, Johan Schweigl and Yulia Ledneva
Masaryk University - Faculty of Law, Masaryk University - Faculty of Law and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Public Administration and Management

Abstract:

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Financial Law; Financial Stability; Systematic Risk; Macro-Prudential Policy; Countercyclical Capital Buffer

64.

Taxes on Communal Waste in the Czech Republic, Poland and Slovakia

RADVAN, Michal. Taxes on Communal Waste in the Czech Republic, Poland and Slovakia. Lex Localis – Journal of Local Self-Government, Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2016, roč. 14, 3 (2016), s. 511-520. ISSN 1581-5374. doi:10.4335/14.3.511-520 (2016).
Posted: 04 Aug 2016
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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communal waste; tax; charge; Poland; Slovakia; Czech Republic

65.

Electronic Revenue Registry in the Czech Republic

RADVAN, Michal a Jiří KAPPEL. Electronic Revenue Registry in the Czech Republic. LeXonomica - Revija za pravo in ekonomijo / Journal of Law and Economics, Maribor: Univerza v Mariboru, 2015, vol. 7, no. 2, p. 139-159. ISSN 1855-7147. doi:10.18690/18557147.7.2.139-159 (2015). UDC: 346.546.5:347.45
Posted: 06 Apr 2016
Michal Radvan and Jiří Kappel
Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

Abstract:

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electronic revenue registry, tax law, tax, Czech Republic

66.

Tax Law as an Independent Branch of Law in Central and Eastern European Countries

Posted: 28 Oct 2014
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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tax; tax law; branch of law

67.

The Draft Reform of Land Taxation in the Czech Republic

Lex Localis – Journal of Local Self-Government No. 3/2012
Posted: 02 Sep 2012
Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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tax, real estate tax, land tax, ad valorem tax, tax base map

68.

Specifics of Tax Law Drafting on Selected Issues from the Czech Republic

Michal Radvan
Masaryk University - Faculty of Law

Abstract:

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