Publication details
Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje
| Title in English | Real-Estate Tax in the Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2006 |
| Type | Article in Periodical |
| Magazine / Source | Viešoji politika ir administravimas (Public Policy and Administration) |
| MU Faculty or unit | |
| Citation | |
| web | https://vb.mruni.eu/object/elaba:6094541/ |
| Field | Law sciences |
| Keywords | Real-estate tax |
| Description | The article describes the system of taxation of real-estate in the Czech Republic. It deals with the structural elements of the real-estate taxes (land tax, buildings tax, flats and non-residential premises tax) as are set in Act no. 338/1992 Coll., Real-Estate Tax Act, as amended. The system used for taxation of real-estate in the Czech Republic is quite archaic and it needs revision. Even there are several groups asking to abandon the real-estate tax, I believe it is useful tax especially for municipalities as the beneficiaries of the tax income. That is why we must thing about the revision: what will be the tax base, what will be the tax rate, who will administer the real-estate tax. |