Ad Valorem Taxation of Real Estate

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F10%3A00044756" target="_blank" >RIV/00216224:14220/10:00044756 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Ad Valorem Taxation of Real Estate

Popis výsledku v původním jazyce

Speech responds to the Czech Ministry of Finance's intention to introduce a land tax based on the value of land (ad valorem system). After the performance of models how to determine tax bases and tax rates for taxes on land (unit basis, the value basis),the main part of the speech focused on critical analysis of the forthcoming amendment of the Real Estate Tax Act, which should involve taxation of property ad valorem, follows. The most effective method known as map of tax bases, which will be created by the community as a beneficiary of property taxes, will be used. Contribution refers to the downsides of land taxation ad valorem (historical context, competence of municipalities, the possibility of appeal, the maximum amount of the tax base and tax rates) and highlights the planned positive changes (system upgrades, global trends adaption, the importance of maps of the tax bases for other taxes and other legal processes, justice of taxation).

Název v anglickém jazyce

Ad Valorem Taxation of Real Estate

Popis výsledku anglicky

Speech responds to the Czech Ministry of Finance's intention to introduce a land tax based on the value of land (ad valorem system). After the performance of models how to determine tax bases and tax rates for taxes on land (unit basis, the value basis),the main part of the speech focused on critical analysis of the forthcoming amendment of the Real Estate Tax Act, which should involve taxation of property ad valorem, follows. The most effective method known as map of tax bases, which will be created by the community as a beneficiary of property taxes, will be used. Contribution refers to the downsides of land taxation ad valorem (historical context, competence of municipalities, the possibility of appeal, the maximum amount of the tax base and tax rates) and highlights the planned positive changes (system upgrades, global trends adaption, the importance of maps of the tax bases for other taxes and other legal processes, justice of taxation).

Druh

O - Ostatní výsledky

CEP obor

AG - Právní vědy

OECD FORD obor

—

Projekt

<a href="/cs/project/GP407%2F09%2FP285" target="_blank" >GP407/09/P285: Vlastní daňové příjmy obcí</a><br>

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2010

Kód důvěrnosti údajů

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