Majetkové daně z pohledu ekonomického

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Title in English Property Taxes from the Economical Point of View
Authors

RADVAN Michal NECKÁŘ Jan

Year of publication 2006
Type Article in Proceedings
Conference Úloha práva při regulaci ekonomických procesů
MU Faculty or unit

Faculty of Law

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.

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