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@article{840044,
author = {Radvan, Michal},
article_location = {Bialystok},
article_number = {5},
keywords = {tax; property tax; tax reform; real estate tax; inheritance tax; gift tax; real estate transfer tax; road tax},
language = {eng},
issn = {1689-7404},
journal = {Bialostockie Studia Prawnicze},
title = {Property Taxes Reforms in the Czech Republic},
url = {http://bsp.uwb.edu.pl/},
volume = {2009},
year = {2009}
}
TY - JOUR
ID - 840044
AU - Radvan, Michal
PY - 2009
TI - Property Taxes Reforms in the Czech Republic
JF - Bialostockie Studia Prawnicze
VL - 2009
IS - 5
SP - 392-398
EP - 392-398
PB - Temida 2
SN - 16897404
KW - tax
KW - property tax
KW - tax reform
KW - real estate tax
KW - inheritance tax
KW - gift tax
KW - real estate transfer tax
KW - road tax
UR - http://bsp.uwb.edu.pl/
N2 - The aim of this article is to show and describe changes in property taxes regulation: new possibilities of municipalities to influence real estate taxes, new exemptions of relatives from inheritance tax and gift tax and tendencies to abolish these taxes at all, tax reductions for new motor vehicles, etc. As we can see, property taxes are slowly loosing their fiscal effects and fiscal functions not only in the Czech Republic and regulation function is becoming more important.
ER -
RADVAN, Michal. Property Taxes Reforms in the Czech Republic. \textit{Bialostockie Studia Prawnicze}. Bialystok: Temida 2, 2009, vol.~2009, No~5, p.~392-398. ISSN~1689-7404.
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