Publication details
Negativa zdanění nemovitostí ad valorem
| Title in English | Cons of Real Estate Ad Valorem Taxation |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Dny práva 2011 – Days of Law 2011. Finance veřejného sektoru (právní a ekonomické aspekty jeho fungování) |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.law.muni.cz/sborniky/dny_prava_2011/files/sbornik/financ.pdf |
| Field | Law sciences |
| Keywords | tax; real estate tax; ad valorem; tax base |
| Description | Foreign experts recommend the Czech Republic to change existing unit system of real estate taxation to the system based on the value of the real estate. Both systems have their pros and cons, which are even more noticeable on the background of individual national tax systems, their historical traditions, and other, mainly economic realities. The aim of this paper is to evaluate the negatives of real estate ad valorem taxation, both in general terms and directly on the proposals of the Ministry of Finance in given area. |
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