Immovable Property Tax Exemptions as a Tool of Tax Policy

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00112473" target="_blank" >RIV/00216224:14220/19:00112473 - isvavai.cz</a>
Result on the web
<a href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3520631" target="_blank" >https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3520631</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36250/00749.47." target="_blank" >10.36250/00749.47.</a>

Result language
angličtina
Original language name
Immovable Property Tax Exemptions as a Tool of Tax Policy
Original language description
This text is dealing with the exemptions from the immovable property tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed or disproved is that the Immovable Property Tax Act enables the implementation of the tax policy of both state and local governments. At the end, possible regulations de lege ferenda are drafted.
Czech name
—
Czech description
—

Project
—
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

Article name in the collection
European Financial Law in Times of Crisis of the European Union
ISBN
9786156020420
ISSN
—
e-ISSN
—
Number of pages
8
Pages from-to
497-504
Publisher name
Dialóg Campus
Place of publication
Budapest
Event location
Prague
Event date
Jan 1, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—

Similar results(10)