RADVAN, Michal. The Draft Reform of Land Taxation in the Czech Republic. Lex localis : journal of local self-government. Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2012, roč. 10, č. 3, p. 229-245. ISSN 1581-5374. Available from: https://dx.doi.org/10.4335/10.3.229-245(2012). |
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@article{988696, author = {Radvan, Michal}, article_location = {Maribor}, article_number = {č. 3}, doi = {http://dx.doi.org/10.4335/10.3.229-245(2012)}, keywords = {tax; real estate tax; land tax; ad valorem tax; tax base map}, language = {eng}, issn = {1581-5374}, journal = {Lex localis : journal of local self-government}, title = {The Draft Reform of Land Taxation in the Czech Republic}, url = {http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65}, volume = {roč. 10}, year = {2012} }
TY - JOUR ID - 988696 AU - Radvan, Michal PY - 2012 TI - The Draft Reform of Land Taxation in the Czech Republic JF - Lex localis : journal of local self-government VL - roč. 10 IS - č. 3 SP - 229-245 EP - 229-245 PB - Institute for Local Self-Government and Public Procurement Maribor SN - 15815374 KW - tax KW - real estate tax KW - land tax KW - ad valorem tax KW - tax base map UR - http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65 L2 - http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65 N2 - The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax and characterizing the currently valid legal regulation, the article analyses critically the intended draft amendment to the Real Estate Tax Act, which aims to introduce the ad valorem system of land taxation. It is expected that the most effective method will be used in the future, i.e. tax base maps compiled by municipalities as the beneficiaries of real estate tax. The article describes the disadvantages of the ad valorem system of land taxation and highlights the advantages of the intended changes. ER -
RADVAN, Michal. The Draft Reform of Land Taxation in the Czech Republic. \textit{Lex localis : journal of local self-government}. Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2012, roč. 10, č. 3, p.~229-245. ISSN~1581-5374. Available from: https://dx.doi.org/10.4335/10.3.229-245(2012).
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