Modified Area-Based System in Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F22%3A00125296" target="_blank" >RIV/00216224:14220/22:00125296 - isvavai.cz</a>
Result on the web
<a href="https://www.ejournals.eu/FLR/2022/Issue-1/art/20833/" target="_blank" >https://www.ejournals.eu/FLR/2022/Issue-1/art/20833/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4467/22996834FLR.22.012.15662" target="_blank" >10.4467/22996834FLR.22.012.15662</a>

Result language
angličtina
Original language name
Modified Area-Based System in Czech Republic
Original language description
Tax system in the Czech Republic and offers some specific suggestions for reform. In the long term, their taxation could be maintained. Many politicians not only in the Czech Republic believe that a higher property tax on real estate investments can solve the housing crisis. There are several examples showing that such a solution does not lead to the desired result. In many states, such a tax increase solved a certain "housing crisis". Such a solution is at all sensible and will ultimately not only disadvantage economically the socially weaker, who do not have the resources to get their own place. On the other hand, the overall taxation of investment housing could contribute to increasing revenues of municipal budgets without changing the budgetary allocation of taxes. The inclusion of elements of elementary equality and work with so-called local coefficients, possibly combined with the categorisation of immovable property as established in the Land Registry, appears to be a meaningful key to the solution.
Czech name
—
Czech description
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Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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