Publication details

Major Problematic Issues in the Property Taxation in the Czech Republic

Authors

RADVAN Michal

Year of publication 2019
Type Article in Periodical
Magazine / Source Analyses and Studies of CASP
MU Faculty or unit

Faculty of Law

Citation
Web Open access časopisu
Doi http://dx.doi.org/10.33119/ASCASP.2019.2.2
Keywords immovable property tax; property tax; tax law; ad valorem
Attached files
Description 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.

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