The Draft Reform of Land Taxation in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F12%3A00057511" target="_blank" >RIV/00216224:14220/12:00057511 - isvavai.cz</a>

Výsledek na webu

<a href="http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65" target="_blank" >http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4335/10.3.229-245(2012)" target="_blank" >10.4335/10.3.229-245(2012)</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Draft Reform of Land Taxation in the Czech Republic

Popis výsledku v původním jazyce

The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax and characterizing the currently valid legal regulation, the article analyses critically the intended draft amendment to the Real Estate Tax Act, which aims to introduce the ad valorem system of land taxation. It is expected that the most effective method will be used in the future, i.e. tax base maps compiled by municipalities as the beneficiaries of real estate tax. The article describes the disadvantages of the ad valorem system of land taxation and highlights the advantages of the intended changes.

Název v anglickém jazyce

The Draft Reform of Land Taxation in the Czech Republic

Popis výsledku anglicky

The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax and characterizing the currently valid legal regulation, the article analyses critically the intended draft amendment to the Real Estate Tax Act, which aims to introduce the ad valorem system of land taxation. It is expected that the most effective method will be used in the future, i.e. tax base maps compiled by municipalities as the beneficiaries of real estate tax. The article describes the disadvantages of the ad valorem system of land taxation and highlights the advantages of the intended changes.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

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

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

Lex Localis ? Journal of Local Self-Government

ISSN

1581-5374

e-ISSN

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Svazek periodika

roč. 10

Číslo periodika v rámci svazku

č. 3

Stát vydavatele periodika

SI - Slovinská republika

Počet stran výsledku

17

Strana od-do

229-245

Kód UT WoS článku

000306876500002

EID výsledku v databázi Scopus

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