Purpose: The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs....

Purpose – The purpose of this paper is to examine the theory and regulation of non‐profit subjects in the Czech Republic. Design/methodology/approach – The paper provides an examination of legal theory and its influence on emerging understandings and legislative changes. Findings – It is...