Property Taxes Reforms in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F09%3A00029406" target="_blank" >RIV/00216224:14220/09:00029406 - 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
Property Taxes Reforms in the Czech Republic
Original language description
The aim of this article is to show and describe changes in property taxes regulation: new possibilities of municipalities to influence real estate taxes, new exemptions of relatives from inheritance tax and gift tax and tendencies to abolish these taxesat all, tax reductions for new motor vehicles, etc. As we can see, property taxes are slowly loosing their fiscal effects and fiscal functions not only in the Czech Republic and regulation function is becoming more important.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
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
Name of the periodical
Bialostockie Studia Prawnicze
ISSN
1689-7404
e-ISSN
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Volume of the periodical
2009
Issue of the periodical within the volume
5
Country of publishing house
PL - POLAND
Number of pages
7
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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