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@article{1828038,
author = {Papavasilevská, Sandra},
article_number = {1},
doi = {http://dx.doi.org/10.4467/22996834FLR.22.012.15662},
keywords = {Tax; property tax; tax on immovable property;},
language = {eng},
issn = {2299-6834},
journal = {Financial Law Review},
title = {Modified Area-Based System in Czech Republic},
url = {https://www.ejournals.eu/FLR/2022/Issue-1/art/20833/},
volume = {25},
year = {2022}
}
TY - JOUR
ID - 1828038
AU - Papavasilevská, Sandra
PY - 2022
TI - Modified Area-Based System in Czech Republic
JF - Financial Law Review
VL - 25
IS - 1
SP - 197-206
EP - 197-206
SN - 22996834
KW - Tax
KW - property tax
KW - tax on immovable property;
UR - https://www.ejournals.eu/FLR/2022/Issue-1/art/20833/
N2 - Tax system in the Czech Republic and offers some specific suggestions for reform. In the long term, their taxation could be maintained. Many politicians not only in the Czech Republic believe that a higher property tax on real estate investments can solve the housing crisis. There are several examples showing that such a solution does not lead to the desired result. In many states, such a tax increase solved a certain "housing crisis". Such a solution is at all sensible and will ultimately not only disadvantage economically the socially weaker, who do not have the resources to get their own place. On the other hand, the overall taxation of investment housing could contribute to increasing revenues of municipal budgets without changing the budgetary allocation of taxes. The inclusion of elements of elementary equality and work with so-called local coefficients, possibly combined with the categorisation of immovable property as established in the Land Registry, appears to be a meaningful key to the solution.
ER -
PAPAVASILEVSKÁ, Sandra. Modified Area-Based System in Czech Republic. \textit{Financial Law Review}. 2022, roč.~25, č.~1, s.~197-206. ISSN~2299-6834. Dostupné z: https://dx.doi.org/10.4467/22996834FLR.22.012.15662.
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