Publication details
Konstrukční prvky nemovitostních daní
| Title in English | Structural Elements of Real-Estate Tax |
|---|---|
| Authors | |
| Year of publication | 2006 |
| Type | Article in Proceedings |
| Conference | Mekon 2006 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Real estate tax; Object of taxation; Tax base; Tax rate |
| Description | The article deals with the basic accounts of the possibilities how to define the object of real estate taxation and especially what are the variants of the tax base and the tax rate. The principles of tax equity must be always respected. |