Gall, Jaroslav

Stubkjær, Erik

Real estate taxes recurrently attract attention, because they are a source of potentially increased revenue for local and national government. Most experts agree that it is necessary to switch from using normative values for taxation to a market-value-based taxation of real property with computer-assisted mass valuation, witch benefit from use of value maps. In Czech Republic, efforts have been made to adopt current tax policy goals, but improvements are still needed. The paper aims at supporting the current improvement process towards a market based system. It presents models, which describe aspects of the present Czech property tax system. A proposal for the future system focuses on the value map component. The described change depends on political involvement. This political activity is modelled as well. The hypothesis is that the two-level modelling effort enhances the change process by providing a comprehensive view of options, both of a technical and a political characte

Two-level modelling of real estate taxtation:the case of Czech Republic

http://vbn.aau.dk/files/3861953/JG_ES_UDMS_2006.pdf

Two-level modelling of real estate taxtation:the case of Czech Republic

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