Možnosti obce ovlivnit výši daně z nemovitých věcí
Possibilities of the municipality to influence the amount of real estate tax

Summary/Abstract: The real estate tax is the only tax in our tax system where the revenue goes only to the budget of the municipality. It is also the only tax, which can be influenced by increasing, decreasing, setting coefficients, or applying several possible exemptions according to Act No. 338/1992 Coll. on real estate tax, as amended. The article is focused on the individual options in more detail.

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