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@inproceedings{1605042,
author = {Radvan, Michal},
address = {Budapest},
booktitle = {European Financial Law in Times of Crisis of the European Union},
doi = {http://dx.doi.org/10.36250/00749.47.},
edition = {1},
editor = {Hulkó, G. and Vybíral, R.},
keywords = {tax; property tax; correction component; tax policy},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Budapest},
isbn = {978-615-6020-42-0},
pages = {497-504},
publisher = {Dialóg Campus},
title = {Immovable Property Tax Exemptions as a Tool of Tax Policy},
url = {https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3520631},
year = {2019}
}
TY - JOUR
ID - 1605042
AU - Radvan, Michal
PY - 2019
TI - Immovable Property Tax Exemptions as a Tool of Tax Policy
PB - Dialóg Campus
CY - Budapest
SN - 9786156020420
KW - tax
KW - property tax
KW - correction component
KW - tax policy
UR - https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3520631
L2 - https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3520631
N2 - 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.
ER -
RADVAN, Michal. Immovable Property Tax Exemptions as a Tool of Tax Policy. In Hulkó, G. and Vybíral, R. \textit{European Financial Law in Times of Crisis of the European Union}. 1. vyd. Budapest: Dialóg Campus, 2019, s.~497-504. ISBN~978-615-6020-42-0. Dostupné z: https://dx.doi.org/10.36250/00749.47.
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