Ad Valorem Taxation of Real Estate

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F10%3A00044756" target="_blank" >RIV/00216224:14220/10:00044756 - 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
Ad Valorem Taxation of Real Estate
Original language description
Speech responds to the Czech Ministry of Finance's intention to introduce a land tax based on the value of land (ad valorem system). After the performance of models how to determine tax bases and tax rates for taxes on land (unit basis, the value basis),the main part of the speech focused on critical analysis of the forthcoming amendment of the Real Estate Tax Act, which should involve taxation of property ad valorem, follows. The most effective method known as map of tax bases, which will be created by the community as a beneficiary of property taxes, will be used. Contribution refers to the downsides of land taxation ad valorem (historical context, competence of municipalities, the possibility of appeal, the maximum amount of the tax base and tax rates) and highlights the planned positive changes (system upgrades, global trends adaption, the importance of maps of the tax bases for other taxes and other legal processes, justice of taxation).
Czech name
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Czech description
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Project
<a href="/en/project/GP407%2F09%2FP285" target="_blank" >GP407/09/P285: Own Tax Incomes of the Municipalities</a><br>
Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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