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- W4298144129 abstract "There are basically two types of real estate-related taxes in Slovakia, namely the property (real estate) tax and the income tax, which is paid under statutory conditions if someone sells a real estate. This article focuses on property tax and its present and future challenges in Slovakia. The author first approaches the legal regulation of property tax in the Act No. 582/2004 Coll. on Local Taxes and Local Fees for Municipal Waste and Minor Construction Waste, and briefly summarizes this regulation with special regard to the role of the municipalities in matters of property tax. Subsequently, the definition of real estate as an object of property tax is highlighted and the role of land registration in property tax matters is pointed out. The problems of errors in the land register and in the administration of the land register are also mentioned here. It concludes with a presentation of the “new” building register, which in future should serve to tax property more fairly according to its value, and the challenges of property tax related to the intended recodification of private law in Slovakia and to the electronic operation of public administration." @default.
- W4298144129 created "2022-10-01" @default.
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- W4298144129 date "2022-09-30" @default.
- W4298144129 modified "2023-09-30" @default.
- W4298144129 title "Challenges of Property Tax in Slovakia" @default.
- W4298144129 doi "https://doi.org/10.5604/01.3001.0015.9856" @default.
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