Publication details

Zdanění nemovitého majetku na základě tržní hodnoty

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Title in English Market Value-Based Taxation


Year of publication 2010
Type Article in Proceedings
Conference Cofola 2010: Key Points and Ideas and The Conference Proceedings
MU Faculty or unit

Faculty of Law

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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