Real Property Tax in the Countries of Visegrad Group – Comparative View

Real property tax belongs to traditional taxes, often imposed as a local tax. The same applies V4 countries (Slovakia, Czech Republic, Hungary, Poland), however, the budgetary significance of its revenues differs across these states and so does their approach regulation. In this research article, authors deeper analyse in particular terms selected criteria (ratio GDP, other total government), then legal regulation applied context current potential impact on acquired revenues. data shows that overall comparison with government do not represent significant value, from viewpoint municipal budgets, is justified it most important three states. We found real among highest importance Poland. Based legislation analysis, we identified differences members, greatest for legislative improvements lower results may create basis further well application practice (besides pro futuro changes, more efficient collection objective estate taxation).