| _version_ | 1866902009253199872 |
|---|---|
| author | Konečný, Stanislav |
| author_facet | Konečný, Stanislav |
| contents | <p>The requirement to change the character of property tax in the legislation of the Slovak Republic means, inter alia, a review of foreign experience in the application of the value of the tax base in the tax systems of other countries. Traditionally, the model for this appro-ach to be considered property tax legislation in Germany. Although it is often criticized in Germany, a model which has its historical stability, which can be considered its advanta-ge. On the other hand, it is a model that is relatively detailed and therefore objective, al-though his creation had to be very complicated, and as a result is likely to Slovakia unava-ilable. Slovak model the property tax of contrast, is very simple but also very general and perhaps less objective. Neither the proposed model of price maps is not yet faultless, but as property tax revenue is not very significant revenue budgets of municipalities, we do not need to address this issue for acute although it is politically preferred.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_15729864 |
| institution | Zenodo |
| language | slk |
| publishDate | 2015 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Daň z nehnuteľnosti v Slovenskej republike a v Spolkovej republike Nemecko Konečný, Stanislav property tax in Slovakia property tax in Germany price maps Fakulta verejnej správy UPJŠ <p>The requirement to change the character of property tax in the legislation of the Slovak Republic means, inter alia, a review of foreign experience in the application of the value of the tax base in the tax systems of other countries. Traditionally, the model for this appro-ach to be considered property tax legislation in Germany. Although it is often criticized in Germany, a model which has its historical stability, which can be considered its advanta-ge. On the other hand, it is a model that is relatively detailed and therefore objective, al-though his creation had to be very complicated, and as a result is likely to Slovakia unava-ilable. Slovak model the property tax of contrast, is very simple but also very general and perhaps less objective. Neither the proposed model of price maps is not yet faultless, but as property tax revenue is not very significant revenue budgets of municipalities, we do not need to address this issue for acute although it is politically preferred.</p> |
| title | Daň z nehnuteľnosti v Slovenskej republike a v Spolkovej republike Nemecko |
| topic | property tax in Slovakia property tax in Germany price maps Fakulta verejnej správy UPJŠ |
| url | https://doi.org/10.5281/zenodo.15729864 |