Financing local self-government

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Authors

LIŠKA Michal VALACHOVÁ Martina

Year of publication 2016
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Description The tax on immovable property, especially when levied on households, is considered the most appropriate to fund local governments, because it is seen as one of the most efficient and least detrimental taxes to economic growth. However, its overall significance is modest. Across the World, taxation of immovable property makes up around 2,5 per cent of the total tax take and a bit more than 1% of GDP. Particularly in the Czech Republic, the tax on immovable property has very little importance in the budgets of municipal units.
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