Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic
The paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to five times the immovable property tax that is 100% public budgets of local gover...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2020-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/68/6/0973/ |