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@inbook{1772099,
author = {Radvan, Michal and Kranecová, Jana},
address = {Maribor},
booktitle = {Real Property Taxes and Property Markets in CEE Countries and Central Asia},
doi = {http://dx.doi.org/10.4335/2021.6.2},
edition = {1},
editor = {Michal Radvan, Riël Franzsen, William J. McCluskey, Frances Plimmer},
keywords = {Czech Republic; property tax; immovable property tax; valuation; tax reform},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Maribor},
isbn = {978-961-7124-04-0},
pages = {47-78},
publisher = {Lex Localis - Institute for Local Self-Government Maribor},
title = {Is Ad valorem Property Taxation a Solution for the Czech Republic},
url = {http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/RealPropertyTaxes},
year = {2021}
}
TY - CHAP
ID - 1772099
AU - Radvan, Michal - Kranecová, Jana
PY - 2021
TI - Is Ad valorem Property Taxation a Solution for the Czech Republic
VL - Monographies
PB - Lex Localis - Institute for Local Self-Government Maribor
CY - Maribor
SN - 9789617124040
KW - Czech Republic
KW - property tax
KW - immovable property tax
KW - valuation
KW - tax reform
UR - http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/RealPropertyTaxes
N2 - The role of the immovable property tax in the Czech Republic is marginal. The main problems would appear to be related to low revenue and inefficient administration systems. The issue of low revenue could be resolved by adopting an ad valorem tax base. However, if the Czech government does not want to increase the immovable property tax revenue, there is no real incentive to implement an ad valorem system, as it is expensive to establish, administratively demanding and time-consuming. The immediate solution for the Czech Republic is that 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. As there are more than 6,250 municipalities in the Czech Republic and many of them are extremely small with a very low number of inhabitants, there should be another rate (standard rate) in the legislation for those municipalities that do not set their own specific tax rates. A positive motivation to pay taxes is a conditio sine qua non to receipt of optimal revenue. The best advertisement for the tax payment is a proper use of tax revenues in the public interest and the supply of effective, efficient and desirable services.
ER -
RADVAN, Michal and Jana KRANECOVÁ. Is Ad valorem Property Taxation a Solution for the Czech Republic. Online. In Michal Radvan, Ri\"el Franzsen, William J. McCluskey, Frances Plimmer. \textit{Real Property Taxes and Property Markets in CEE Countries and Central Asia}. 1st ed. Maribor: Lex Localis - Institute for Local Self-Government Maribor, 2021, p.~47-78. Monographies. ISBN~978-961-7124-04-0. Available from: https://dx.doi.org/10.4335/2021.6.2.
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