2006
Katastrální daň
RADVAN, Michal and Jan NECKÁŘBasic information
Original name
Katastrální daň
Name (in English)
Cadastre Tax
Authors
Edition
1. vyd. Bratislava, Katastrálne konanie vo vybraných štátoch Európskej únie, p. 71-80, 10 pp. 2006
Publisher
Univerzita Komenského v Bratislave
Other information
Language
Czech
Type of outcome
Proceedings paper
Field of Study
50500 5.5 Law
Country of publisher
Slovakia
Confidentiality degree
is not subject to a state or trade secret
RIV identification code
RIV/00216224:14220/06:00018582
Organization unit
Faculty of Law
ISBN
80-7160-230-2
Keywords in English
Real-estate tax; Cadastre Tax; Object of taxation; Tax base
Changed: 14/6/2007 22:08, prof. JUDr. Ing. Michal Radvan, Ph.D.
V originále
Příspěvek se zabývá možnými úpravami stanovení základu daně z nemovitostí, který by měl respektovat cenu (hodnotu) nemovitosti. Pokud by správou daně byly pověřeny obce, mohly by stanovovat i hodnotu nemovitosti, která by následně byla uvedena i v katastru nemovitostí. To by znamenalo i vyšší míru daňové spravedlnosti v dané oblasti.
In English
Recent Czech legal order does not meet the principle of the tax equity. It is therefore a question, how to set the object of the tax and its tax base. There is not an unified opinion concerning this problem and every state administers the tax differently. We agree with the new regulation in the Czech legal order, which states that the tax base will be the value of a real estate. This value will be very close to the market value. In this case the tax rate should be regulated by municipalities, which would set the rate within the legal limits. Only municipalities are acquainted with the real estate situation in their region therefore it would be easier to reach the tax equity.