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RADVAN, Michal. Property Taxes in the Czech Republic de lege ferenda. In Finansovoe pravotvorčestvo i pravoprimenenie v gosudarstvach centralnoj i vostočnoj Evropy. 1st ed. Grodno: Grodenskij gosudarstvennyj universitet imeni Janki Kupaly, 2006. p. 156-161. ISBN 985-417-835-8.
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Basic information
Original name Property Taxes in the Czech Republic de lege ferenda
Name in Czech Majetkové daně v České republice de lege ferenda
Authors RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution).
Edition 1. vyd. Grodno, Finansovoe pravotvorčestvo i pravoprimenenie v gosudarstvach centralnoj i vostočnoj Evropy, p. 156-161, 6 pp. 2006.
Publisher Grodenskij gosudarstvennyj universitet imeni Janki Kupaly
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50500 5.5 Law
Country of publisher Belarus
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/06:00017311
Organization unit Faculty of Law
ISBN 985-417-835-8
Keywords in English Property tax; Real-estate tax; Inheritance tax; Gift tax; Real-estate transfer tax; Road tax
Tags Gift tax, Inheritance tax, Property tax, Real-estate tax, Real-estate transfer tax, Road Tax
Changed by Changed by: doc. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 7/2/2022 08:49.
Abstract
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.
Abstract (in Czech)
Článek popisuje problémy při zdanění majetku v České republice v rámci daně z nemovitosí, daně dědické, daně darovací, daně z převodu nemovitostí, silniční daně apod. Navrhuje řešení těchto problémů tak, aby nepřinášelo zbytečnou zátěž poplatníkům daně a zároveň byl naplněn cíl správy daní - daně řádně a včas vybrat.
Displayed: 21/2/2024 19:50