Majetkové daně z pohledu ekonomického
Title in English | Property Taxes from the Economical Point of View |
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Authors | |
Year of publication | 2006 |
Type | Article in Proceedings |
Conference | Úloha práva při regulaci ekonomických procesů |
MU Faculty or unit | |
Citation | |
Field | Law sciences |
Keywords | Property tax; Real-estate tax; Inheritance tax; Gift tax; Real-estate transfer tax; Road tax; Budget destination of taxes |
Description | The article deals with property taxes from the theoretical and economic view. The aim is to point out a sense of real-estate tax, transfer taxes (inheritance tax, gift tax, real-estate transfer tax) and road tax from both the taxpayer’s and the public funds’ point of view. |