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Title in English	Cadastre Tax
Authors	RADVAN Michal NECKÁŘ Jan
Year of publication	2006
Type	Article in Proceedings
Conference	Katastrálne konanie vo vybraných štátoch Európskej únie
MU Faculty or unit	Faculty of Law
Citation
Field	Law sciences
Keywords	Real-estate tax; Cadastre Tax; Object of taxation; Tax base
Description	Recent Czech legal order does not meet the principle of the tax equity. It is therefore a question, how to set the object of the tax and its tax base. There is not an unified opinion concerning this problem and every state administers the tax differently. We agree with the new regulation in the Czech legal order, which states that the tax base will be the value of a real estate. This value will be very close to the market value. In this case the tax rate should be regulated by municipalities, which would set the rate within the legal limits. Only municipalities are acquainted with the real estate situation in their region therefore it would be easier to reach the tax equity.