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Property tax in the Czech Republic and Slovakia since 1993

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  • Sedmihradská, Lucie

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.

Suggested Citation

  • Sedmihradská, Lucie, 2012. "Property tax in the Czech Republic and Slovakia since 1993," MPRA Paper 42259, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:42259
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    File URL: https://mpra.ub.uni-muenchen.de/42259/1/MPRA_paper_42259.pdf
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    References listed on IDEAS

    as
    1. Bird, Richard M., 1993. "Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization," National Tax Journal, National Tax Association, vol. 46(2), pages 207-27, June.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    property tax; municipal fiscal autonomy; Czech Republic; Slovakia;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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