Systems of Immobile Property Taxation in the States of the Visegrad Group
Systems of Immobile Property Taxation in the States of the Visegrad Group

Summary/Abstract: The aim of this paper is to present the current systems of immobile property taxation in the states of the Visegrad Group. In Europe, beside the systems which base on the value of the property, characteristic of the vast majority of the EU, there are also surface area and mixed systems occurring, They are still in force, even though since the beginning of the 1990s it has been noticeable in Central Europe that the systems based on the area of the real estate are abandoned in favor of the taxes on the its value. In Poland, Czechia and in Slovakia the area still dominates as the basis for taxation, and the value functions in reference to certain types of immobile property only. It is similar in Hungary, where local governments are not interested in the systems based on the property value, even though they have such a choice. Why are they these countries where the reforms of property taxes has not been implemented yet, despite numerous declarations and prepared concepts? This article is an attempt to anser the question.

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