Land Tax in Local Government

摘要

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.