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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AG - Legal sciences

  • OECD FORD branch

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

  • 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

  • UT code for WoS article

  • EID of the result in the Scopus database