The Draft Reform of Land Taxation in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F12%3A00057511" target="_blank" >RIV/00216224:14220/12:00057511 - isvavai.cz</a>
Result on the web
<a href="http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65" target="_blank" >http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4335/10.3.229-245(2012)" target="_blank" >10.4335/10.3.229-245(2012)</a>

Result language
angličtina
Original language name
The Draft Reform of Land Taxation in the Czech Republic
Original language description
The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax and characterizing the currently valid legal regulation, the article analyses critically the intended draft amendment to the Real Estate Tax Act, which aims to introduce the ad valorem system of land taxation. It is expected that the most effective method will be used in the future, i.e. tax base maps compiled by municipalities as the beneficiaries of real estate tax. The article describes the disadvantages of the ad valorem system of land taxation and highlights the advantages of the intended changes.
Czech name
—
Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
—

Project
<a href="/en/project/GP407%2F09%2FP285" target="_blank" >GP407/09/P285: Own Tax Incomes of the Municipalities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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