Ecological aspects in Czech property taxes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00109605" target="_blank" >RIV/00216224:14220/19:00109605 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Ecological aspects in Czech property taxes

Popis výsledku v původním jazyce

This contribution introduces ecological aspects in the Czech property taxes de lege lata regulation and presents possible approaches for the regulation de lege ferenda. The text deals to some extent with the energy taxes, and ecological aspects in income taxation and value added taxation. The main part is focused on property taxes, especially on the immovable property tax and the taxes on motor vehicles. The main aim of this contribution is to present and critically analyze ecological aspects in property taxes in the Czech Republic. The hypothesis to be confirmed or disproved states that ecological aspects in Czech property taxation regulation de lege lata is adequate as there are no proposals of amendments to the property tax acts. The conclusions of the research lead to the proposals de lege ferenda in given area. Regarding the immovable property tax, the number of correction components should be limited. Concerning taxes on motor vehicles, it would be useful to tax all motor vehicles, not only those used for running business. The Czech Republic should switch to a tax base set on CO2 emission. The electronic road toll should be collected on all roads; however existing microwave system must be changed to the modern GSM system.

Název v anglickém jazyce

Ecological aspects in Czech property taxes

Popis výsledku anglicky

This contribution introduces ecological aspects in the Czech property taxes de lege lata regulation and presents possible approaches for the regulation de lege ferenda. The text deals to some extent with the energy taxes, and ecological aspects in income taxation and value added taxation. The main part is focused on property taxes, especially on the immovable property tax and the taxes on motor vehicles. The main aim of this contribution is to present and critically analyze ecological aspects in property taxes in the Czech Republic. The hypothesis to be confirmed or disproved states that ecological aspects in Czech property taxation regulation de lege lata is adequate as there are no proposals of amendments to the property tax acts. The conclusions of the research lead to the proposals de lege ferenda in given area. Regarding the immovable property tax, the number of correction components should be limited. Concerning taxes on motor vehicles, it would be useful to tax all motor vehicles, not only those used for running business. The Czech Republic should switch to a tax base set on CO2 emission. The electronic road toll should be collected on all roads; however existing microwave system must be changed to the modern GSM system.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Protección del medio ambiente. Fiscalidad y otras medidas del derecho al desarrollo

ISBN

9788491778233

Počet stran výsledku

18

Strana od-do

553-570

Počet stran knihy

634

Název nakladatele

Thomson Reuters Aranzadi

Místo vydání

España

Kód UT WoS kapitoly

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