Introduction -- Property Tax Systems and their Administration -- Who Pays Which Property Taxes -- Estimating the Property Tax Expenditure -- What is the Property Tax Expenditure Worth? -- Public Service Cost of the Tax Expenditure -- Conclusion.

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...

Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes should primarily serve as an effective source of self-government revenues. Therefore, it is extremely important to identify and comprehend the motives and behaviors of...