Possibilities of Czech Municipalities to Influence 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%2F09%3A00029348" target="_blank" >RIV/00216224:14220/09:00029348 - 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
Possibilities of Czech Municipalities to Influence Real Estate Tax
Original language description
The aim of this article 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. At the end, a just solution for real estate tax assessment collection and is mentioned, so that real estate tax becomes a real local tax.
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
<a href="/en/project/GP407%2F09%2FP285" target="_blank" >GP407/09/P285: Own Tax Incomes of the Municipalities</a><br>
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
The Role and Place of Law in a Society Based on Knowledge
ISBN
978-973-144-283-9
ISSN
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e-ISSN
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Number of pages
1
Pages from-to
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Publisher name
Constantin Brancusi University of Targu-Jiu
Place of publication
Targu-Jiu
Event location
Targu-Jiu
Event date
Mar 27, 2009
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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