Publication details
Property Taxes in the Czech Republic de lege ferenda
| Authors | |
|---|---|
| Year of publication | 2006 |
| Type | Article in Proceedings |
| Conference | Finansovoe pravotvorčestvo i pravoprimenenie v gosudarstvach centralnoj i vostočnoj Evropy |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Property tax; Real-estate tax; Inheritance tax; Gift tax; Real-estate transfer tax; Road tax |
| Description | This article deals with problems in property taxation in the Czech Republic. All the problems connected with the real estate tax, inheritance tax, gift tax, real estate transfer tax, road tax, etc. are shortly described. Then the solution of these problems is discussed. There is no doubt that the final solution need not trouble all us – the taxpayers – and the tax administration must reach its aim – assess a tax, collect it and not to cut tax incomes. Hopefully it is not a fairy tale. |