Publication details
Ecological aspects in Czech property taxes
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| Year of publication | 2019 |
| Type | Chapter of a book |
| MU Faculty or unit | |
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| Description | This contribution introduces ecological aspects in the Czech property taxes de lege lata regulation and presents possible approaches for the regulation de lege ferenda. The text deals to some extent with the energy taxes, and ecological aspects in income taxation and value added taxation. The main part is focused on property taxes, especially on the immovable property tax and the taxes on motor vehicles. The main aim of this contribution is to present and critically analyze ecological aspects in property taxes in the Czech Republic. The hypothesis to be confirmed or disproved states that ecological aspects in Czech property taxation regulation de lege lata is adequate as there are no proposals of amendments to the property tax acts. The conclusions of the research lead to the proposals de lege ferenda in given area. Regarding the immovable property tax, the number of correction components should be limited. Concerning taxes on motor vehicles, it would be useful to tax all motor vehicles, not only those used for running business. The Czech Republic should switch to a tax base set on CO2 emission. The electronic road toll should be collected on all roads; however existing microwave system must be changed to the modern GSM system. |