Podrobný výpis o publikaci

This paper aims to assess the impact of legislative changes and land prices on land tax imposed. The paper also provides a description of tax developments for each type of land in the Czech Republic, based on time series of tax imposed. The research is based on the evaluation of the secondary statistical data of the Czech Statistical Office and the Financial Administration of the Czech Republic as well as the information obtained during the primary research. As concluded from the analyses it was verified that there is no difference in the development of the tax imposed between the types of land with value and unit tax base, which means that value tax base did not reflect the real market price of land. Also the local coefficient did not significantly affect the land tax imposed and this is especially due to the fact that this coefficient was introduced only in less than 10% of municipalities.