<abstract xmlns="http://www.w3.org/1999/xhtml"><p> Currently the land tax causes difficulties to the managers of agricultural and forest land as it does not fulfill its historical function. Stagnant market for agricultural products together with damages caused by climate changes (floods or droughts) brings complications to the land managers by decreasing their profit. The research focuses on an analysis of land tax in Central Europe and its functioning as a municipal economic tool taking into account environmental protection and usage of nonrenewable resources. The article offers suggestions for municipalities with regard to changes in land taxation which are derived from their influence on agricultural and forest land usage.</p></abstract>

Currently the land tax causes difficulties to the managers of agricultural and forest land as it does not fulfill its historical function. Stagnant market for agricultural products together with damages caused by climate changes (floods or droughts) brings complications to the land managers by decreasing their profit. The research focuses on an analysis of land tax in Central Europe and its functioning as a municipal economic tool taking into account environmental protection and usage of nonrenewable resources. The article offers suggestions for municipalities with regard to changes in land taxation which are derived from their influence on agricultural and forest land usage.

Land Tax in Local Government

Slovak University of Agriculture in Nitra, Faculty of European Studies and regional Development, Department of Public Administration, www.fesrr.uniag.sk Tel. +421 37/641 56 55

Slovak University of Agriculture in Nitra, Faculty of European Studies and regional Development, Department of Regional and Rural Development www.fesrr.uniag.sk, tel. +421 37/641 4566

EU agrarian Law

{"article-title":"Land Tax in Local Government"}

Currently the land tax causes difficulties to the managers of agricultural and forest land as it does not fulfill its historical function. Stagnant market for...

Land Tax in Local Government

Published Online: Sep 05, 2013

Page range: 22 - 25

DOI: https://doi.org/10.2478/eual-2013-0003

Keywords
and tax, municipal policy, state policy

This content is open access.

Land Tax in Local Government

Published Online: Sep 05, 2013

Page range: 22 - 25

DOI: https://doi.org/10.2478/eual-2013-0003

Keywordsand tax, municipal policy, state policy

This content is open access.

Keywords
and tax, municipal policy, state policy