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Ecological aspects in Czech property taxes

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00109605" target="_blank" >RIV/00216224:14220/19:00109605 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Ecological aspects in Czech property taxes

  • Original language description

    This contribution introduces ecological aspects in the Czech property taxes de lege lata regulation and presents possible approaches for the regulation de lege ferenda. The text deals to some extent with the energy taxes, and ecological aspects in income taxation and value added taxation. The main part is focused on property taxes, especially on the immovable property tax and the taxes on motor vehicles. The main aim of this contribution is to present and critically analyze ecological aspects in property taxes in the Czech Republic. The hypothesis to be confirmed or disproved states that ecological aspects in Czech property taxation regulation de lege lata is adequate as there are no proposals of amendments to the property tax acts. The conclusions of the research lead to the proposals de lege ferenda in given area. Regarding the immovable property tax, the number of correction components should be limited. Concerning taxes on motor vehicles, it would be useful to tax all motor vehicles, not only those used for running business. The Czech Republic should switch to a tax base set on CO2 emission. The electronic road toll should be collected on all roads; however existing microwave system must be changed to the modern GSM system.

  • Czech name

  • Czech description

Classification

  • Type

    C - Chapter in a specialist book

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2019

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Book/collection name

    Protección del medio ambiente. Fiscalidad y otras medidas del derecho al desarrollo

  • ISBN

    9788491778233

  • Number of pages of the result

    18

  • Pages from-to

    553-570

  • Number of pages of the book

    634

  • Publisher name

    Thomson Reuters Aranzadi

  • Place of publication

    España

  • UT code for WoS chapter