Publication details
A Critical Review of the 2024 Czech Property Tax Amendments
| Authors | |
|---|---|
| Year of publication | 2025 |
| Type | Article in Periodical |
| Magazine / Source | Studia Iuridica Cassoviensia |
| MU Faculty or unit | |
| Citation | |
| web | Open access článku |
| Doi | http://dx.doi.org/10.33542/SIC2025-1-11 |
| Keywords | property tax; local self-government; municipalities; Czech Republic; amendment; 2024 |
| Description | Despite their capability to support stable and sustainable public budgets, particularly at the local level, property taxes often remain underappreciated in taxation policy discussions. Although widely implemented, the fiscal potential of property taxes remains underexploited, particularly in Central and Eastern European countries. This situation was evident in the Czech Republic, prompting recent amendments aimed at enhancing the revenue-generating capacity of property taxes. This study examines the modifications to the Czech property tax system that took effect in the fiscal year 2024. The authors detail specific changes to the system, including updates to tax rates, exemptions, and administrative procedures. They provide a critical analysis of these changes, highlighting both their positive impacts and limitations. The study concludes that while the amendments represent a step forward in improving the efficiency and fairness of property taxation, challenges related to the implementation of new tax principles and tools for enhancing local control remain. A more profound conceptual overhaul of the property tax system may still be necessary to fully address the persisting issues and maximize the potential benefits of property taxation for local governments. |
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