Detailed Information on Publication Record
2022
Modified Area-Based System in Czech Republic
PAPAVASILEVSKÁ, SandraBasic information
Original name
Modified Area-Based System in Czech Republic
Authors
PAPAVASILEVSKÁ, Sandra (203 Czech Republic, guarantor, belonging to the institution)
Edition
Financial Law Review, 2022, 2299-6834
Other information
Language
English
Type of outcome
Článek v odborném periodiku
Field of Study
50501 Law
Country of publisher
Poland
Confidentiality degree
není předmětem státního či obchodního tajemství
References:
RIV identification code
RIV/00216224:14220/22:00125296
Organization unit
Faculty of Law
Keywords in English
Tax; property tax; tax on immovable property;
Tags
Tags
International impact, Reviewed
Změněno: 4/4/2023 10:28, Mgr. Petra Georgala
Abstract
V originále
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.
Links
| MUNI/A/1511/2020, interní kód MU |
|