Publication details
Beneficiář daně z nemovitostí z pohledu vybraných konstrukčních prvků daně. Komparace ČR s vybranými státy EU
| Title in English | Beneficiary of Tax on Real Estate with Regard to Selected Constructional Elements of Tax. Comparison of Czech Republic with the Selected Countries of European Union |
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| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | Dny práva – 2010 – Days of Law, 4. ročník mezinárodní konference pořádané Právnickou fakultou Masarykovy univerzity, The conference proceedings |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | tax; tax of the real estate; structural elements; rate; tax base |
| Description | This work proposes caution about some aspects of the real estate tax with regard to their relation to the beneficiary. The authoress tries to accent the problem rising when the revenue collection is the commission of one subject different from the other, which gets benefit from the tax and emphasizes the importance of utility principle, which is not reflected in the Czech regulation. The authoress deals with selected structural elements of the tax, as are the rate, the tax base and the tax exemption considering the individual needs of particular municipialities. In the light of these facts she comments upon imperfections of the Czech real estate tax regulation, which are projected in the practice of the tax administration. This work compares the situation in the Czech republic with other coutries of the European Union. Within the frame of selected countries the work shows particular diversities if the real estate tax regulation and tries to give reasons for these diversities and specify their conformity with the utility principle. At the close of the work the authorness points out the result of the comparison of particular countries and deduces concepts of possible regulation of the real estate tax in the Czech republic. The concepts, which are inspired by other mature countries, are made with the regard of the utility principle and with the spirit of the simplification of the real estate tax administration system. |