Major Problematic Issues in the Property Taxation in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00111727" target="_blank" >RIV/00216224:14220/19:00111727 - isvavai.cz</a>
Result on the web
<a href="https://econjournals.sgh.waw.pl/ASCASP/article/view/1157/1026" target="_blank" >https://econjournals.sgh.waw.pl/ASCASP/article/view/1157/1026</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.33119/ASCASP.2019.2.2" target="_blank" >10.33119/ASCASP.2019.2.2</a>

Result language
angličtina
Original language name
Major Problematic Issues in the Property Taxation in the Czech Republic
Original language description
This article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional part of the Czech tax system, was confirmed. The most problematic issue is the low tax revenue. However, ad valorem system does not seem to be the solution and the unit system (area) tax base should be retained. There should be one maximum tax rate in the legislation for every type of property, and municipalities should have the right to introduce their own specific tax rates below that level. At the same time, there should be another rate (standard rate) in the legislation for those municipalities that do not set their own specific tax rates.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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