Publication details
Immovable Property Tax Exemptions as a Tool of Tax Policy
| Authors | |
|---|---|
| Year of publication | 2019 |
| Type | Article in Proceedings |
| Conference | European Financial Law in Times of Crisis of the European Union |
| MU Faculty or unit | |
| Citation | |
| web | Abstrakt z SSRN |
| Doi | http://dx.doi.org/10.36250/00749.47. |
| Keywords | tax; property tax; correction component; tax policy |
| Description | This text is dealing with the exemptions from the immovable property tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed or disproved is that the Immovable Property Tax Act enables the implementation of the tax policy of both state and local governments. At the end, possible regulations de lege ferenda are drafted. |