This chapter deals with economical autonomy of municipalities in the Czech Republic and tries to give the definition of local tax. The chapter is relatively critical, because municipalities in the Czech Republic do not have enough possibilities to get money they need from local taxes. The local...

This text is dealing with the exemptions from the immovable property tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed...

The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on society. The main aim of the article is to answer...

The urbanisation is connected with the higher costs of cities for the management, because they are responsible for local infrastructure and services. The legal regulation of local taxes and especially the infrastructure charge in the Czech Republic is not sufficient. The sources for local...

This article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional...

This contribution introduces ecological aspects in the Czech property taxes de lege lata regulation and presents possible approaches for the regulation de lege ferenda. The text deals to some extent with the energy taxes, and ecological aspects in income taxation and value added taxation. The...

The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs. To reach...