Český finanční a účetní časopis 2007(2):34-47 | DOI: 10.18267/j.cfuc.220

Standing of Property Taxation in the Czech Republic

Lenka Láchová
Ing. Lenka Láchová, CSc. - odborná asistentka; Katedra veřejných financí, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <lachova@vse.cz>.

The article is focused on the present situation of property tax in the tax system of the Czech Republic in the context of the European Union and in their expected development. It analyses advancement of tax revenues of several property taxes, their importance in several levels of public budgets, role of real estate tax from the point of view of fiscal decentralization. It assesses the present situation of recurrent taxes on immovable property and modification proposed in taxation of farm land and possible impact on local budgets. The question of justification of their further existence in the Czech tax system is considered at transfer taxes and their possible relationship with income tax and real estate tax. Expected impact of prepared EU directive on motor vehicle taxation in Czech Republic is analyzed at the end of the article.

Keywords: Real estate tax; Land tax; Building tax; Estate, inheritance and gift tax; Motor vehicle tax; Tax revenue; Tax harmonization.
JEL classification: H25

Published: June 1, 2007  Show citation

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Láchová, L. (2007). Standing of Property Taxation in the Czech Republic. Czech Financial and Accounting Journal, 2007(2), 34-47. doi: 10.18267/j.cfuc.220
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