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Publication details
Możliwość kształtowania podatku od nieruchomości przez gminy w Czechach
Title in English | Possibilities of Czech Municipalities to Influence Real Estate Tax |
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Authors | |
Year of publication | 2008 |
Type | Chapter of a book |
MU Faculty or unit | |
Citation | |
Description | The aim of this chapter is to show and describe possibilities of municipalities in the Czech Republic to influence real estate tax paid by the owners and other taxpayers. There will be mentioned two possibilities of exemptions: exemption of real estate affected by natural disaster and exemption of agricultural lands; and three coefficients: location rent, municipal coefficient and local coefficient. |