Publication details

Possibilities of Czech Municipalities to Influence Real Estate Tax

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Year of publication 2009
Type Article in Proceedings
Conference The Role and Place of Law in a Society Based on Knowledge
MU Faculty or unit

Faculty of Law

Field Law sciences
Keywords real estate tax; exemption; coefficient
Description The aim of this article is to show and describe possibilities of municipalities in the Czech Republic to influence real estate tax paid by the owners and other taxpayers. There will be mentioned two possibilities of exemptions: exemption of real estate affected by natural disaster and exemption of agricultural lands; and three coefficients: location rent, municipal coefficient and local coefficient. At the end, a just solution for real estate tax assessment collection and is mentioned, so that real estate tax becomes a real local tax.
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