Publication details
Možnosti obcí ovlivnit daň z nemovitostí
| Title in English | Possibilities of Municipalities to Influence Real Estate Tax |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Europeanization of the national law, the Lisbon Treaty and some other legal issues. Cofola 2008 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | real estate tax; exemption; location rent; municipal coefficient; local coefficient |
| Description | The aim of this article to show and describe possibilities of municipalities in the Czech Republic to influence real estate tax paid by the owners and other taxpayers. There are mentioned two possibilities of exemptions (exemption of real estate touched by natural disaster and exemption of agricultural lands) and three coefficients (location rent, municipal coefficient and local coefficient). |