Publication details
Zdanění nemovitého majetku na základě tržní hodnoty
| Title in English | Market Value-Based Taxation |
|---|---|
| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | Cofola 2010: Key Points and Ideas and The Conference Proceedings |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.law.muni.cz/sborniky/cofola2010/ |
| Field | Law sciences |
| Keywords | equity; decentralization; market value-based taxation; municipality; real property; revenue; tax base; transition countries; valuation |
| Description | The aim of this contribution is to outline the market value assessment of the tax base. It tries to summarize the advantages and disadvantages of this system, which is used in the western European countries and which is now being implemented in transition countries as well. Nowadays the problem is more upcoming because the Ministry of Finance prepares the implementation of market value-based taxation for land in the Czech Republic. |
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