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@inproceedings{698219,
author = {Radvan, Michal},
address = {Grodno},
booktitle = {Finansovoe pravotvorčestvo i pravoprimenenie v gosudarstvach centralnoj i vostočnoj Evropy},
edition = {1.},
keywords = {Property tax; Real-estate tax; Inheritance tax; Gift tax; Real-estate transfer tax; Road tax},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Grodno},
isbn = {985-417-835-8},
pages = {156-161},
publisher = {Grodenskij gosudarstvennyj universitet imeni Janki Kupaly},
title = {Property Taxes in the Czech Republic de lege ferenda},
year = {2006}
}
TY - JOUR
ID - 698219
AU - Radvan, Michal
PY - 2006
TI - Property Taxes in the Czech Republic de lege ferenda
PB - Grodenskij gosudarstvennyj universitet imeni Janki Kupaly
CY - Grodno
SN - 9854178358
KW - Property tax
KW - Real-estate tax
KW - Inheritance tax
KW - Gift tax
KW - Real-estate transfer tax
KW - Road tax
N2 - This article deals with problems in property taxation in the Czech Republic. All the problems connected with the real estate tax, inheritance tax, gift tax, real estate transfer tax, road tax, etc. are shortly described. Then the solution of these problems is discussed. There is no doubt that the final solution need not trouble all us – the taxpayers – and the tax administration must reach its aim – assess a tax, collect it and not to cut tax incomes. Hopefully it is not a fairy tale.
ER -
RADVAN, Michal. Property Taxes in the Czech Republic de lege ferenda. In \textit{Finansovoe pravotvorčestvo i pravoprimenenie v gosudarstvach centralnoj i vostočnoj Evropy}. 1. vyd. Grodno: Grodenskij gosudarstvennyj universitet imeni Janki Kupaly, 2006, s.~156-161. ISBN~985-417-835-8.
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