About: The Draft Reform of Land Taxation in the Czech Republic

Facets (new session)
Description
Metadata
Settings
- owl:sameAs
- Inference Rule:

About: The Draft Reform of Land Taxation in the Czech Republic Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://pub.lex-localis.info/index.php/LexLocalis/issue/view/65
Description	The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax and characterizing the currently valid legal regulation, the article analyses critically the intended draft amendment to the Real Estate Tax Act, which aims to introduce the ad valorem system of land taxation. It is expected that the most effective method will be used in the future, i.e. tax base maps compiled by municipalities as the beneficiaries of real estate tax. The article describes the disadvantages of the ad valorem system of land taxation and highlights the advantages of the intended changes. The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax and characterizing the currently valid legal regulation, the article analyses critically the intended draft amendment to the Real Estate Tax Act, which aims to introduce the ad valorem system of land taxation. It is expected that the most effective method will be used in the future, i.e. tax base maps compiled by municipalities as the beneficiaries of real estate tax. The article describes the disadvantages of the ad valorem system of land taxation and highlights the advantages of the intended changes. (en)
Title	The Draft Reform of Land Taxation in the Czech Republic The Draft Reform of Land Taxation in the Czech Republic (en)
skos:prefLabel	The Draft Reform of Land Taxation in the Czech Republic The Draft Reform of Land Taxation in the Czech Republic (en)
skos:notation	RIV/00216224:14220/12:00057511!RIV13-GA0-14220___
http://linked.open...avai/predkladatel	Právnická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GP407/09/P285)
http://linked.open...iv/cisloPeriodika	č. 3
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Radvan, Michal
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Masarykova univerzita / Právnická fakulta
http://linked.open...dnocenehoVysledku	132147
http://linked.open...ai/riv/idVysledku	RIV/00216224:14220/12:00057511
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax; real estate tax; land tax; ad valorem tax; tax base map (en)
http://linked.open.../riv/klicoveSlovo	tax ad valorem tax land tax tax base map real estate tax
http://linked.open...odStatuVydavatele	SI - Slovinská republika
http://linked.open...ontrolniKodProRIV	[750BC3D76A27]
http://linked.open...i/riv/nazevZdroje	Lex Localis – Journal of Local Self-Government
http://linked.open...in/vavai/riv/obor	AG
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Own Tax Incomes of the Municipalities
http://linked.open...UplatneniVysledku	2012
http://linked.open...v/svazekPeriodika	roč. 10
http://linked.open...iv/tvurceVysledku	Radvan, Michal
http://linked.open...ain/vavai/riv/wos	000306876500002
issn	1581-5374
number of pages	17 (xsd:int)
http://bibframe.org/vocab/doi	10.4335/10.3.229-245(2012)
http://localhost/t...ganizacniJednotka	14220
is http://linked.open...avai/riv/vysledek of	The Draft Reform of Land Taxation in the Czech Republic

Faceted Search & Find service v1.16.118 as of Jun 21 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 85 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software