RADVAN, Michal and Jan NECKÁŘ. Katastrální daň (Cadastre Tax). In Katastrálne konanie vo vybraných štátoch Európskej únie. 1st ed. Bratislava: Univerzita Komenského v Bratislave, 2006. p. 71-80. ISBN 80-7160-230-2.
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Basic information
Original name Katastrální daň
Name (in English) Cadastre Tax
Authors RADVAN, Michal (203 Czech Republic, guarantor) and Jan NECKÁŘ (203 Czech Republic).
Edition 1. vyd. Bratislava, Katastrálne konanie vo vybraných štátoch Európskej únie, p. 71-80, 10 pp. 2006.
Publisher Univerzita Komenského v Bratislave
Other information
Original 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
Tags Cadastre Tax, Object of taxation, Real-estate tax, tax base
Changed by Changed by: doc. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 14/6/2007 22:08.
Abstract
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.
Abstract (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.
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