Waste management at the municipal level in almost all European countries is financed by local taxes, usually by special charges, sometimes by the property tax. This article deals with these possibilities. The main goal of this paper is to confirm or refute the hypothesis that there should be one local tax (charge) and its revenue should be used for communal waste management. To achieve this goal, a critical analysis of existing legal regulation of taxes and/or charges on communal waste and a comparison of existing tax / charge schemes concerning communal waste in the Czech Republic, Slovakia, and Poland is used. Synthesis of the gained knowledge especially in the area of taxpayers, correction components and rates allows introducing the optimal system of legal regulation of communal waste taxation.

The article deals with the property taxation of investment apartments and dwelling houses. This paper’s main aim is to verify the hypothesis that to increase tax on investment apartments and investment dwelling houses, it is necessary to amend the Immovable Property Tax Act. To confirm or disprove the hypothesis, the investment property was defined as the second home if used for longterm or short-term rent or not used at all. The article briefly focuses on other taxes connected with the acquisition of immovable property, analyses de lege lata regulation of recurrent property tax on investment apartments and investment dwelling houses in the Czech Republic, and briefly introduces two main systems of property taxation (based on values and area). The hypothesis was disproved. If the property is used as the first home, the taxation is, in line with the policy at the national and local level, lower. These rules apply to the property, both taxpayer-owned and long-term rented, as the criteria are the usage of the property. Concerning the dwelling houses and apartments used for short-term rents (typically Airbnb type of accommodation) or other businesses, they should be taxed at a higher rate. However, the tax administration must strictly follow the legal text as the crucial for taxation is how the property is actually used. It is also necessary to check the periodicity of the contracts and who the tenants are, the service provided for the guests, the purpose of accommodation, who is responsible for routine maintenance and minor repairs, etc.

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The article is a reaction to the intention of the Ministry of Finance of the Czech Republic to propose a draft amendment to the Real Estate Tax Act, which could cause a revolution in the assessment of tax base. After outlining the different models for tax base and tax rate assessment of land tax and characterizing the currently valid legal regulation, the article analyses critically the intended draft amendment to the Real Estate Tax Act, which aims to introduce the ad valorem system of land taxation. It is expected that the most effective method will be used in the future, i.e. tax base maps compiled by municipalities as the beneficiaries of real estate tax. The article describes the disadvantages of the ad valorem system of land taxation and highlights the advantages of the intended changes.