Publication details
The Draft Reform of Land Taxation in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2012 |
| Type | Article in Periodical |
| Magazine / Source | Lex localis : journal of local self-government |
| MU Faculty or unit | |
| Citation | |
| Web | http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65 |
| Doi | http://dx.doi.org/10.4335/10.3.229-245(2012) |
| Field | Law sciences |
| Keywords | tax; real estate tax; land tax; ad valorem tax; tax base map |
| Description | 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. |
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