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, p. 13-31. ISSN 2451-0203. Available from: https://dx.doi.org/10.33119/ASCASP.2019.2.2. |
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@article{1592846, author = {Radvan, Michal}, article_location = {Warsaw}, article_number = {2}, doi = {http://dx.doi.org/10.33119/ASCASP.2019.2.2}, keywords = {immovable property tax; property tax; tax law; ad valorem}, language = {eng}, issn = {2451-0203}, journal = {Analyses and Studies of CASP}, title = {Major Problematic Issues in the Property Taxation in the Czech Republic}, url = {https://econjournals.sgh.waw.pl/ASCASP/article/view/1157/1026}, volume = {8}, year = {2019} }
TY - JOUR ID - 1592846 AU - Radvan, Michal PY - 2019 TI - Major Problematic Issues in the Property Taxation in the Czech Republic JF - Analyses and Studies of CASP VL - 8 IS - 2 SP - 13-31 EP - 13-31 PB - Centre for Analyses and Studies of Taxation, Warsaw School of Economics SN - 24510203 KW - immovable property tax KW - property tax KW - tax law KW - ad valorem UR - https://econjournals.sgh.waw.pl/ASCASP/article/view/1157/1026 L2 - https://econjournals.sgh.waw.pl/ASCASP/article/view/1157/1026 N2 - This article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional part of the Czech tax system, was confirmed. The most problematic issue is the low tax revenue. However, ad valorem system does not seem to be the solution and the unit system (area) tax base should be retained. There should be one maximum tax rate in the legislation for every type of property, and municipalities should have the right to introduce their own specific tax rates below that level. At the same time, there should be another rate (standard rate) in the legislation for those municipalities that do not set their own specific tax rates. ER -
RADVAN, Michal. Major Problematic Issues in the Property Taxation in the Czech Republic. \textit{Analyses and Studies of CASP}. Warsaw: Centre for Analyses and Studies of Taxation, Warsaw School of Economics, 2019, vol.~8, No~2, p.~13-31. ISSN~2451-0203. Available from: https://dx.doi.org/10.33119/ASCASP.2019.2.2.
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