Theoretical Aspects of Real Estate Tax
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F07%3A00032335" target="_blank" >RIV/00216224:14220/07:00032335 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Theoretical Aspects of Real Estate Tax
Original language description
This paper deals with the real estate tax. In the first part the importance of this tax especially for the municipal budgets is described. The second part analyses the particular structural items of the real estate tax like the object of taxation and theexemptions from tax, the subjects of the tax (taxpayers), the tax base and the tax rate and the tax administration. At the end the basic principle of taxation is mentioned: the tax administration, on one hand, need not trouble taxpayers; on the other hand, it should reach its aim: assess a tax, collect a tax and not to cut tax incomes.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2007
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Sovremennye problemy teorii nalogovogo prava ? The Modern Problems of Tax Law Theory
ISBN
978-5-9273-1340-2
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
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Publisher name
Voronežskij gosudarstvennyj universitet
Place of publication
Voronež
Event location
Voronež
Event date
Jan 1, 2007
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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