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@inproceedings{724816,
author = {Radvan, Michal},
address = {Voronež},
booktitle = {Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory},
keywords = {Tax; Real-estate tax; Object of tax; Exemption from taxation; Taxpayer; Tax base; Tax rate Tax administration},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Voronež},
isbn = {978-5-9273-1340-2},
pages = {439-446},
publisher = {Voronežskij gosudarstvennyj universitet},
title = {Theoretical Aspects of Real Estate Tax},
year = {2007}
}
TY - JOUR
ID - 724816
AU - Radvan, Michal
PY - 2007
TI - Theoretical Aspects of Real Estate Tax
PB - Voronežskij gosudarstvennyj universitet
CY - Voronež
SN - 9785927313402
KW - Tax
KW - Real-estate tax
KW - Object of tax
KW - Exemption from taxation
KW - Taxpayer
KW - Tax base
KW - Tax rate Tax administration
N2 - This paper deals with the real estate tax. In the first part the importance of this tax especially for the municipal budgets is described. The second part analyses the particular structural items of the real estate tax like the object of taxation and the exemptions from tax, the subjects of the tax (taxpayers), the tax base and the tax rate and the tax administration. At the end the basic principle of taxation is mentioned: the tax administration, on one hand, need not trouble taxpayers; on the other hand, it should reach its aim: assess a tax, collect a tax and not to cut tax incomes.
ER -
RADVAN, Michal. Theoretical Aspects of Real Estate Tax. In \textit{Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory}. Voronež: Voronežskij gosudarstvennyj universitet, 2007, p.~439-446. ISBN~978-5-9273-1340-2.
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