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

Jaroslav Gall, Erik Stubkjær

Publikation: Bidrag til bog/antologi/rapport/konference proceedingKonferenceartikel i proceedingForskning

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Abstrakt

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 character
OriginalsprogEngelsk
TitelProceedings of UDMS '06 : 25th Urban Data Management Symposium
RedaktørerElfriede Fendel, Massimo Rumor
ForlagUrban Data Management Society
Publikationsdato2006
Sider1.1-1.18
StatusUdgivet - 2006
BegivenhedUrban Data Management Symposium - Aalborg, Danmark
Varighed: 15 maj 200617 maj 2006
Konferencens nummer: 25

Konference

KonferenceUrban Data Management Symposium
Nummer25
Land/OmrådeDanmark
ByAalborg
Periode15/05/200617/05/2006

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