RADVAN, Michal. Theoretical Aspects of Real Estate Tax. In 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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Basic information
Original name Theoretical Aspects of Real Estate Tax
Name in Czech Teoretické aspekty daně z nemovitostí
Authors RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution).
Edition Voronež, Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory, p. 439-446, 8 pp. 2007.
Publisher Voronežskij gosudarstvennyj universitet
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50500 5.5 Law
Country of publisher Russian Federation
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/07:00032335
Organization unit Faculty of Law
ISBN 978-5-9273-1340-2
Keywords in English Tax; Real-estate tax; Object of tax; Exemption from taxation; Taxpayer; Tax base; Tax rate Tax administration
Tags Exemption from taxation, Object of tax, Real-estate tax, tax, tax base, Tax rate Tax administration, taxpayer
Tags International impact, Reviewed
Changed by Changed by: doc. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 7/2/2022 11:26.
Abstract
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.
Abstract (in Czech)
Příspěvek se zabývá významem daně z nemovitostí zejména pro místní rozpočty. Analyzuje jednotlivé strukturální prvky daně z nemovitostí jako jsou objekt daně a možnosti osvobození, daňový subjekt, základ daně a sazba daně a správa daně. Je zmíněn i základní princip zdanění: jakkoliv by daňová správa neměla zatěžovat poplatníka daně, je třeba, aby byl naplněn cíl daňové správy: daně vyměřit a vybrat tak, aby nemyly kráceny daňové příjmy.
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