Publication details
Katastrální daň
| Title in English | Cadastre Tax |
|---|---|
| Authors | |
| Year of publication | 2006 |
| Type | Article in Proceedings |
| Conference | Katastrálne konanie vo vybraných štátoch Európskej únie |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Real-estate tax; Cadastre Tax; Object of taxation; Tax base |
| Description | Recent Czech legal order does not meet the principle of the tax equity. It is therefore a question, how to set the object of the tax and its tax base. There is not an unified opinion concerning this problem and every state administers the tax differently. We agree with the new regulation in the Czech legal order, which states that the tax base will be the value of a real estate. This value will be very close to the market value. In this case the tax rate should be regulated by municipalities, which would set the rate within the legal limits. Only municipalities are acquainted with the real estate situation in their region therefore it would be easier to reach the tax equity. |