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Description
  • The aim of this article is to show and describe possibilities of municipalities in the Czech Republic to influence real estate tax paid by the owners and other taxpayers. There will be mentioned two possibilities of exemptions: exemption of real estate affected by natural disaster and exemption of agricultural lands; and three coefficients: location rent, municipal coefficient and local coefficient. At the end, a just solution for real estate tax assessment collection and is mentioned, so that real estate tax becomes a real local tax.
  • The aim of this article is to show and describe possibilities of municipalities in the Czech Republic to influence real estate tax paid by the owners and other taxpayers. There will be mentioned two possibilities of exemptions: exemption of real estate affected by natural disaster and exemption of agricultural lands; and three coefficients: location rent, municipal coefficient and local coefficient. At the end, a just solution for real estate tax assessment collection and is mentioned, so that real estate tax becomes a real local tax. (en)
Title
  • Possibilities of Czech Municipalities to Influence Real Estate Tax
  • Possibilities of Czech Municipalities to Influence Real Estate Tax (en)
skos:prefLabel
  • Possibilities of Czech Municipalities to Influence Real Estate Tax
  • Possibilities of Czech Municipalities to Influence Real Estate Tax (en)
skos:notation
  • RIV/00216224:14220/09:00029348!RIV11-GA0-14220___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GP407/09/P285), S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 334558
http://linked.open...ai/riv/idVysledku
  • RIV/00216224:14220/09:00029348
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • real estate tax; exemption; coefficient (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [4329B5F489B7]
http://linked.open...v/mistoKonaniAkce
  • Targu-Jiu
http://linked.open...i/riv/mistoVydani
  • Targu-Jiu
http://linked.open...i/riv/nazevZdroje
  • The Role and Place of Law in a Society Based on Knowledge
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Radvan, Michal
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Constantin Brancusi University of Targu-Jiu
https://schema.org/isbn
  • 978-973-144-283-9
http://localhost/t...ganizacniJednotka
  • 14220
is http://linked.open...avai/riv/vysledek of
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