Budowle inżynieryjne i ich (nie)opodatkowanie słowackim podatkiem od nieruchomości (w kontekście V4)

Abstract

The paper deals with real property tax regulation, especially in the Slovak Republic, but also in the rest of the Visegrad group countries (Czech Republic, Poland, and Hungary) in the context of its position and role in funding local self-governments in all the countries studied, with a particular focus on engineering structures as a potential object of taxation, which is excluded from taxation in Slovakia. The authors focus primarily on the legislation of the Slovak Republic, and using the comparative method, they search for models of (non)inclusion of these objects into real property taxation among the V4 countries. They draw conclusions on the different approaches applied and suggest the most comprehensive system is in Poland. Based on a comparison of the real property tax revenues in the countries studied, these different approaches can be connected to the low real property tax revenues in the Slovak Republic (and also in the Czech Republic).