Podatek od nieruchomości w Republice Czeskiej
| Title in English | Real-estate Tax in the Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2003 |
| Type | Article in Proceedings |
| Conference | Europejskie systemy opodatkowania nieruchomości |
| MU Faculty or unit | |
| Citation | |
| web | http://biurose.sejm.gov.pl/teksty_pdf_03/ps6.pdf |
| Field | Law sciences |
| Keywords | Tax ; Real-estate tax ; Self-government ; Public finance ; Communities ; Community budget |
| Description | Real-estate tax is an important source of community budget incomes in system of territorial self-government administration incomes. Contemporary regulation is intermediate solving to construct land tax, building tax and taxes like this ad valorem. That would mean reinforcement of this income source in fiscal aspect and reinforcement of rightness talking about load of tax subjects with this taxes. |
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