Property tax in the Czech Republic and Slovakia since 1993

Sedmihradská, Lucie (2012): Property tax in the Czech Republic and Slovakia since 1993.

Abstract

In the early 1990´s it was expected that the property tax would play a significant role in the process of fiscal decentralization in the transition countries. Comparison of the development of legally granted and actually effected municipal autonomy regarding the property tax in the Czech Republic and Slovakia showed that increased autonomy led only to a limited extent to its effective exploitation and its contribution to increased accountability is questionable due to deteriorated transparency in the Czech Republic and significant tax exporting in Slovakia.

• Item Type: MPRA Paper
• Language: English
• Keywords: property tax, municipal fiscal autonomy, Czech Republic, Slovakia
• Subjects: H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H71 - State and Local Taxation, Subsidies, and Revenue

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