Publication details

Zdanění pozemků ad valorem

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Title in English Taxation of Land Ad Valorem


Year of publication 2010
Type Article in Proceedings
Conference BOHÁČ, R . (ed.). Aktuální otázky financí a finančního práva z hlediska fiskální a monetární podpory hospodářského růstu v zemích střední a východní Evropy po roce 2010
MU Faculty or unit

Faculty of Law

Field Law sciences
Keywords tax; real estate tax; land tax; ad valorem tax; map of tax bases
Description Paper responds to the Czech Ministry of Finance's intention to introduce a land tax based on the value of land (ad valorem system). After the performance of models how to determine tax bases and tax rates for taxes on land (unit basis, the value basis), the main part of the text focused on critical analysis of the forthcoming amendment of the Real Estate Tax Act, which should involve taxation of property ad valorem, follows. The most effective method known as map of tax bases, which will be created by the community as a beneficiary of property taxes, will be used. Contribution refers to the downsides of land taxation ad valorem (historical context, competence of municipalities, the possibility of appeal, the maximum amount of the tax base and tax rates) and highlights the planned positive changes (system upgrades, global trends adaption, the importance of maps of the tax bases for other taxes and other legal processes, justice of taxation).
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