RADVAN, Michal. Possibilities of Czech Municipalities to Influence Real Estate Tax. In The Role and Place of Law in a Society Based on Knowledge. 1st ed. Targu-Jiu: Constantin Brancusi University of Targu-Jiu, 2009. p. 167-168. ISBN 978-973-144-283-9.
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Basic information
Original name Possibilities of Czech Municipalities to Influence Real Estate Tax
Name in Czech Možnosti českých obcí ovlivnit daň z nemovitostí
Authors RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution).
Edition 1. vyd. Targu-Jiu, The Role and Place of Law in a Society Based on Knowledge, p. 167-168, 2009.
Publisher Constantin Brancusi University of Targu-Jiu
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50500 5.5 Law
Country of publisher Romania
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/09:00029348
Organization unit Faculty of Law
ISBN 978-973-144-283-9
Keywords (in Czech) daň z nemovitostí; osvobození; koeficient
Keywords in English real estate tax; exemption; coefficient
Tags coefficient, exemption, real estate tax
Tags International impact, Reviewed
Changed by Changed by: doc. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 13/9/2013 11:55.
Abstract
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.
Abstract (in Czech)
Cílem článku je najít a popsat možnosti obcí v ČR ovlivnit daň z nemovitostí placenou vlastníky a dalšími poplatníky. Jsou zmíněny dvě možnosti osvobození: nemovitostí dotčených přírodní katastrofou a zemědělských pozemků; a tři koeficienty: polohová renta, obecní koeficient a místní koeficient. V závěru je navrženo řešení pro spravedlivé vyměření daně z nemovitostí, které by znamenalo, že se z daně z nemovitostí stane skutečná místní daň.
Links
GP407/09/P285, research and development projectName: Vlastní daňové příjmy obcí
Investor: Czech Science Foundation, Own Tax Incomes of the Municipalities
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