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@inproceedings{836745,
author = {Radvan, Michal},
address = {Targu-Jiu},
booktitle = {The Role and Place of Law in a Society Based on Knowledge},
edition = {1.},
keywords = {real estate tax; exemption; coefficient},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Targu-Jiu},
isbn = {978-973-144-283-9},
pages = {167-168},
publisher = {Constantin Brancusi University of Targu-Jiu},
title = {Possibilities of Czech Municipalities to Influence Real Estate Tax},
year = {2009}
}
TY - JOUR
ID - 836745
AU - Radvan, Michal
PY - 2009
TI - Possibilities of Czech Municipalities to Influence Real Estate Tax
PB - Constantin Brancusi University of Targu-Jiu
CY - Targu-Jiu
SN - 9789731442839
KW - real estate tax
KW - exemption
KW - coefficient
N2 - The aim of this article is to show and describe possibilities of municipalities in the Czech Republic to influence real estate tax paid by the owners and other taxpayers. There will be mentioned two possibilities of exemptions: exemption of real estate affected by natural disaster and exemption of agricultural lands; and three coefficients: location rent, municipal coefficient and local coefficient. At the end, a just solution for real estate tax assessment collection and is mentioned, so that real estate tax becomes a real local tax.
ER -
RADVAN, Michal. Possibilities of Czech Municipalities to Influence Real Estate Tax. In \textit{The Role and Place of Law in a Society Based on Knowledge}. 1. vyd. Targu-Jiu: Constantin Brancusi University of Targu-Jiu, 2009, s.~167-168. ISBN~978-973-144-283-9.
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