Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje

RADVAN, Michal. Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje (Real-Estate Tax in the Czech Republic). Viešoji politika ir administravimas (Public Policy and Administration). Vilnius: MRU and KUT, 2006, vol. 5, No 15, p. 76-83. ISSN 1648-2603.

Basic information

• Original name: Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje
• Name in Czech: Daň z nemovitostí v České republice
• Authors: RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution).
• Edition: Viešoji politika ir administravimas (Public Policy and Administration), Vilnius, MRU and KUT, 2006, 1648-2603.

Other information

• Original language: English
• Type of outcome: Article in a journal
• Field of Study: 50500 5.5 Law
• Country of publisher: Lithuania
• Confidentiality degree: is not subject to a state or trade secret
• WWW: URL
• RIV identification code: RIV/00216224:14220/06:00017310
• Organization unit: Faculty of Law
• Keywords in English: Real-estate tax
• Tags: Real-estate tax

Abstract

The article describes the system of taxation of real-estate in the Czech Republic. It deals with the structural elements of the real-estate taxes (land tax, buildings tax, flats and non-residential premises tax) as are set in Act no. 338/1992 Coll., Real-Estate Tax Act, as amended. The system used for taxation of real-estate in the Czech Republic is quite archaic and it needs revision. Even there are several groups asking to abandon the real-estate tax, I believe it is useful tax especially for municipalities as the beneficiaries of the tax income. That is why we must thing about the revision: what will be the tax base, what will be the tax rate, who will administer the real-estate tax.

Abstract (in Czech)

Článek popisuje systém zdanění nemovitostí v ČR, jednotlivé konstrukční prvky daně z nemovitostí. Tento systém je zastaralý a potřebuje revizi. Ačkoliv se objevují názory na úplné zrušení daně, jedá se s tímto postojem souhlasit s ohledem na význam daně pro obecní rozpočty.