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. |
Other formats:
BibTeX
LaTeX
RIS
@article{698212, author = {Radvan, Michal}, article_location = {Vilnius}, article_number = {15}, keywords = {Real-estate tax}, language = {eng}, issn = {1648-2603}, journal = {Viešoji politika ir administravimas (Public Policy and Administration)}, title = {Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje}, url = {https://vb.mruni.eu/object/elaba:6094541/}, volume = {5}, year = {2006} }
TY - JOUR ID - 698212 AU - Radvan, Michal PY - 2006 TI - Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje JF - Viešoji politika ir administravimas (Public Policy and Administration) VL - 5 IS - 15 SP - 76-83 EP - 76-83 PB - MRU and KUT SN - 16482603 KW - Real-estate tax UR - https://vb.mruni.eu/object/elaba:6094541/ N2 - 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. ER -
RADVAN, Michal. Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje (Real-Estate Tax in the Czech Republic). \textit{Viešoji politika ir administravimas (Public Policy and Administration)}. Vilnius: MRU and KUT, 2006, vol.~5, No~15, p.~76-83. ISSN~1648-2603.
|