Real estate tax administration in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15220%2F25%3A73636109" target="_blank" >RIV/61989592:15220/25:73636109 - 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

Real estate tax administration in the Czech Republic

Popis výsledku v původním jazyce

Real estate tax is the only tax that can be directly influenced by the municipality, within the legal framework set out in the Real Estate Tax Act.This influence can take the form of coefficients or exemptions. Therefore, adjusting this influence has a direct impact on the determination of the tax. According to the Tax Code, tax administration is the process of correctly determining and collecting taxes, and ensuring their payment.This chapter focuses on how recent legislative changes to real estate tax have affected the determination of tax. This is because the latest legislation has fundamentally changed the way in which municipalities can influence taxation. It is crucial that tax is determined correctly because tax determined at an amount other than the statutory amount is contrary to the purpose of the Tax Code.

Název v anglickém jazyce

Real estate tax administration in the Czech Republic

Popis výsledku anglicky

Real estate tax is the only tax that can be directly influenced by the municipality, within the legal framework set out in the Real Estate Tax Act.This influence can take the form of coefficients or exemptions. Therefore, adjusting this influence has a direct impact on the determination of the tax. According to the Tax Code, tax administration is the process of correctly determining and collecting taxes, and ensuring their payment.This chapter focuses on how recent legislative changes to real estate tax have affected the determination of tax. This is because the latest legislation has fundamentally changed the way in which municipalities can influence taxation. It is crucial that tax is determined correctly because tax determined at an amount other than the statutory amount is contrary to the purpose of the Tax Code.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Public Administration: Purposes, Procedures and People

ISBN

978-80-7502-853-2

Počet stran výsledku

20

Strana od-do

283-302

Počet stran knihy

458

Název nakladatele

Leges

Místo vydání

Praha

Kód UT WoS kapitoly

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