Property tax in the Czech Republic and Slovakia since 1993
Lucie Sedmihradská ()
MPRA Paper from University Library of Munich, Germany
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.
Keywords: property tax; municipal fiscal autonomy; Czech Republic; Slovakia (search for similar items in EconPapers)
JEL-codes: H71 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:42259
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