Enhancing Property Tax Systems: Proposals for Slovakia and the Czech Republic

Pál, Ádám (2025) Enhancing Property Tax Systems: Proposals for Slovakia and the Czech Republic. INSTITUTIONES ADMINISTRATIONIS - JOURNAL OF ADMINISTRATIVE SCIENCES, 5 (1). pp. 67-82. ISSN 2786-1929

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Abstract

Property taxes are often overlooked in discussions on taxation policy, despite their potential to contribute significantly to stable and sustainable public budgets, especially at the local level. This paper provides an assessment of possible reforms to the property tax systems of Slovakia and the Czech Republic, with a focus on the feasibility and justification of transitioning to a value-based assessment system. While acknowledging the need for increased revenues from property taxes, the author expresses skepticism about the suitability of such a transition in the contexts of both countries. The findings nevertheless underscore the comparatively low revenue impact of property taxes in both nations, indicating a need for alternative strategies to enhance revenue generation. The author argues that a proactive utilization of municipal discretion and minor legislative modifications offer more feasible avenues for enhancing property tax revenues without necessitating profound structural changes.

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