Stanovování či úpravy koeficientů u daně z nemovitých věcí a jejich změny
Determining or adjusting coefficients for immovable property tax and their changes
Author(s): Taťána ZelenskáSubject(s): Law, Constitution, Jurisprudence, Regional Geography, Public Administration, Rural and urban sociology, Public Finances, Administrative Law
Published by: Univerzita Palackého v Olomouci
Keywords: tax on immovable property; local coefficient; coefficients
Summary/Abstract: Municipalities are authorized to introduce autonomous corrective elements of the immovable property tax, consisting in establishing and adjusting the coefficients by which they influence the rate of taxation. Due to the so-called consolidation package, these corrective elements underwent fundamental changes for the practice with effect from January 1, 2025. An empirical study of the municipalities of the Olomouc Region was carried out to draw conclusions.
Journal: Acta Iuridica Olomucensia
- Issue Year: 19/2024
- Issue No: 3
- Page Range: 150-170
- Page Count: 21
- Language: Czech
