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.
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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
Changed by Changed by: doc. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 7/2/2022 08:52.
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.
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