MVV182K Property-related taxation: Issues and international trends

Faculty of Law
Spring 2017
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Prof. Dr. Riël Franzsen, LLB MA, LLD (lecturer), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
doc. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics - Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Department of Financial Law and Economics - Faculty of Law
Timetable of Seminar Groups
MVV182K/01: Wed 1. 3. 13:30–15:00 S126, 13:30–15:00 S125, 15:05–16:35 S125, 15:05–16:35 S126, Fri 3. 3. 8:00–9:30 209, 9:35–11:05 209, 11:10–12:40 209
Prerequisites (v češtině)
MP415Zk Economic Foundations of Law
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 24 student(s).
Current registration and enrolment status: enrolled: 17/24, only registered: 1/24
Fields of study the course is directly associated with
there are 31 fields of study the course is directly associated with, display
Course objectives
At the end of the course students should be able to:
to understand key international policy, legal and administration issues regarding real estate transfer taxes and recurrent property taxes;
to analyse differences between Czech property-related taxes and similar taxes in other countries; to use attained knowledge to evaluate which taxes are most appropriate.
  • 1. Property-related taxes – nature, history and importance;
  • 2. Real estate transfer tax – international overview and policy issues;
  • 3. Recurrent property tax – international overview;
  • 4. Property tax base – issues and trends;
  • 5. Property discovery and base coverage;
  • 6. Valuation and assessment;
  • 7. Property tax rates;
  • 8. Tax relief;
  • 9. Billing, collection and enforcement;
  • 10. Workshop and overall conclusions.
  • See Teacher’s Information for full details
Teaching methods
discussions, workshops
Assessment methods
Assignment (max. 10 typed pages)
Language of instruction
Further comments (probably available only v češtině)
The course is taught only once.
Teacher's information
Course Literature

• Bahl RW, (2004), Property Transfer Tax and Stamp Duty, ISP Working Paper 04-27, Georgia State University.

• Bahl RW (2009) ‘Property tax reform in developing and transition countries’ USAID Working Paper.

• Bird, R.M. and Slack, E. 2002. Land and Property Taxation Around the World: A Review’, Journal of Property Tax Assessment & Administration (Vol. 7, No. 3) 31-79.

• Kelly R (2000) ‘Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework applied to Kenya’ Public Budgeting & Finance (Winter 2000).

• Norregaard J (2013) ‘Taxing Immovable Property – Revenue Potential and Implementation Challenges’, IMF Working Paper (Washington: International Monetary Fund).

Prof Dr Riël Franzsen

Riël Franzsen occupies the South African Research Chair in Tax Policy and Governance in the Faculty of Economic and Management Sciences at the University of Pretoria. He is also the director of the African Tax Institute at the University of Pretoria. He holds a doctorate in law with a thesis on South Africa’s real estate transfer tax (obtained at Stellenbosch University, South Africa) as well as a master’s degree in creative writing. He has acted as policy advisor in Africa, Asia, Europe and the Caribbean on behalf of various entities, including the International Monetary Fund (IMF) and World Bank, on especially property taxes and local government finances. He has been a co-instructor for property taxation courses offered on behalf of the IMF (in Austria and Singapore), the Lincoln Institute of Land Policy (in China and Slovenia), and NALAS (in Macedonia). He is a member of the Board of Advisors of the International Property Tax Institute (IPTI) and has authored or co-authored numerous conference papers, journal articles and book chapters on especially land and property taxes. Recently he has co-authored a chapter, “Property Taxes in Metropolitan Cities”, in Metropolitan Government Finance in Developing Countries (2013) edited by Bahl, Linn and Wetzel and published by the Lincoln Institute of Land Policy. He also co-authored two chapters in A Primer on Property Tax: Administration and Policy (2013) edited by McCluskey, Cornia and Walters and published by Wiley-Blackwell.

The course is also listed under the following terms Autumn 2015.
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