Theoretical Aspects of Real Estate Tax

This paper deals with the real estate tax. In the first part the importance of this tax especially for the municipal budgets is described. The second part analyses the particular structural items of the real estate tax like the object of taxation and the exemptions from tax, the subjects of the tax (taxpayers), the tax base and the tax rate and the tax administration. At the end the basic principle of taxation is mentioned: the tax administration, on one hand, need not trouble taxpayers; on the other hand, it should reach its aim: assess a tax, collect a tax and not to cut tax incomes.