Property Taxes Reforms in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2009 |
| Type | Article in Periodical |
| Magazine / Source | Bialostockie Studia Prawnicze |
| MU Faculty or unit | |
| Citation | |
| Web | http://bsp.uwb.edu.pl/ |
| Field | Law sciences |
| Keywords | tax; property tax; tax reform; real estate tax; inheritance tax; gift tax; real estate transfer tax; road tax |
| Description | The aim of this article is to show and describe changes in property taxes regulation: new possibilities of municipalities to influence real estate taxes, new exemptions of relatives from inheritance tax and gift tax and tendencies to abolish these taxes at all, tax reductions for new motor vehicles, etc. As we can see, property taxes are slowly loosing their fiscal effects and fiscal functions not only in the Czech Republic and regulation function is becoming more important. |
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