2022
DOI: 10.36689/uhk/hed/2022-01-037
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Coefficients for Real Estate Tax in Statutory Cities of the Czech Republic

Abstract: The paper focuses on real estate tax coefficients and their use in selected municipalities in the Czech Republic. Real estate tax is one of the tax revenues, which make up on average 67% of municipal budget revenues in the Czech Republic. Municipalities in the Czech Republic can, based on the decision of the council, adjust the amount of coefficients and thus increase the real estate tax revenue. The objective of our paper is to evaluate the use of real estate tax coefficients in the period 2016-2020 by statut… Show more

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