Major Problematic Issues in the Property Taxation in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00111727" target="_blank" >RIV/00216224:14220/19:00111727 - isvavai.cz</a>

Výsledek na webu

<a href="https://econjournals.sgh.waw.pl/ASCASP/article/view/1157/1026" target="_blank" >https://econjournals.sgh.waw.pl/ASCASP/article/view/1157/1026</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.33119/ASCASP.2019.2.2" target="_blank" >10.33119/ASCASP.2019.2.2</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Major Problematic Issues in the Property Taxation in the Czech Republic

Popis výsledku v původním jazyce

This article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional part of the Czech tax system, was confirmed. The most problematic issue is the low tax revenue. However, ad valorem system does not seem to be the solution and the unit system (area) tax base should be retained. There should be one maximum tax rate in the legislation for every type of property, and municipalities should have the right to introduce their own specific tax rates below that level. At the same time, there should be another rate (standard rate) in the legislation for those municipalities that do not set their own specific tax rates.

Název v anglickém jazyce

Major Problematic Issues in the Property Taxation in the Czech Republic

Popis výsledku anglicky

This article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional part of the Czech tax system, was confirmed. The most problematic issue is the low tax revenue. However, ad valorem system does not seem to be the solution and the unit system (area) tax base should be retained. There should be one maximum tax rate in the legislation for every type of property, and municipalities should have the right to introduce their own specific tax rates below that level. At the same time, there should be another rate (standard rate) in the legislation for those municipalities that do not set their own specific tax rates.

Druh

J_ost - Ostatní články v recenzovaných periodicích

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 periodika

Analyses and Studies of CASP

ISSN

2451-0203

e-ISSN

2451-0475

Svazek periodika

8

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

19

Strana od-do

13-31

Kód UT WoS článku

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EID výsledku v databázi Scopus

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