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

Jaroslav Gall, Erik Stubkjær

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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
Original languageEnglish
Title of host publicationProceedings of UDMS '06 : 25th Urban Data Management Symposium
EditorsElfriede Fendel, Massimo Rumor
PublisherUrban Data Management Society
Publication date2006
Publication statusPublished - 2006
EventUrban Data Management Symposium - Aalborg, Denmark
Duration: 15 May 200617 May 2006
Conference number: 25


ConferenceUrban Data Management Symposium


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