Publication details

Podatek od nieruchomości w Republice Czeskiej

Title in English Real-estate Tax in the Czech Republic
Authors

MRKÝVKA Petr

Year of publication 2003
Type Article in Proceedings
Conference Europejskie systemy opodatkowania nieruchomości
MU Faculty or unit

Faculty of Law

Citation
Web http://biurose.sejm.gov.pl/teksty_pdf_03/ps6.pdf
Field Law sciences
Keywords Tax ; Real-estate tax ; Self-government ; Public finance ; Communities ; Community budget
Description Real-estate tax is an important source of community budget incomes in system of territorial self-government administration incomes. Contemporary regulation is intermediate solving to construct land tax, building tax and taxes like this ad valorem. That would mean reinforcement of this income source in fiscal aspect and reinforcement of rightness talking about load of tax subjects with this taxes.
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