Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F06%3A00017310" target="_blank" >RIV/00216224:14220/06:00017310 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Real-Estate Tax in the Czech Republic - Nekilnojamojo turto mokesčio teisinis reglamentavimas Čekijos Respublikoje

Original language 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.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AG - Legal sciences

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2006

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Viešoji politika ir administravimas (Public Policy and Administration)

ISSN

1648-2603

e-ISSN

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Volume of the periodical

5

Issue of the periodical within the volume

15

Country of publishing house

LT - LITHUANIA

Number of pages

8

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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