Real Estate Tax in the Czech Republic

Hana Marková

Abstract


In the Czech Republic, the legal regulation of the real estate tax was introduced in 1992 in connection to the tax system reform. The necessity of legal regulation arose from the effort to simplify the assessment and imposition of taxes. In the Czech Republic, the value-based real estate tax does not exist. The main question is how to conserve the tax burden of the taxpayer and herewith how to increase the importance of the real estate tax as a revenue for local budgets. This problem can only be solved in connection with other tax liabilities of the taxpayer, i.e. by introducing local taxes inclusive of the real estate tax. It is hard to predict the measures regarding property taxing that the Czech Republic will take in the future.

Keywords


real estate tax; value-based property tax

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"Societal studies" ISSN online 2029-2244 / ISSN print 2029-2236