Real-estate tax in the Czech Republic
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The article describes the system of taxation of real-estate in the Czech Republic. It deals with the structural elements of the real-estate taxes (land tax, buildings tax, flats and non-residential premises tax) as are set in Act no. 338/1992 Coll., Real-Estate Tax Act, as amended. The system used for taxation of real-estate in the Czech Republic is quite archaic and it needs revision. Even there are several groups asking to abandon the real-estate tax, I believe it is useful tax especially for municipalities as the beneficiaries of the tax income. That is why we must thing about the revision: what will be the tax base, what will be the tax rate, who will administer the real-estate tax. The answers at these questions are presented in the following article.
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