JANOUŠKOVÁ, Jana a Šárka SOBOTOVIČOVÁ. Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic. LAND USE POLICY. 2019, neuveden, č. 82, s. 30-36. ISSN 0264-8377. doi:10.1016/j.landusepol2018.11.048.
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Základní údaje
Originální název Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic
Autoři JANOUŠKOVÁ, Jana (203 Česká republika, domácí) a Šárka SOBOTOVIČOVÁ (203 Česká republika, domácí).
Vydání LAND USE POLICY, 2019, 0264-8377.
Další údaje
Originální jazyk angličtina
Typ výsledku Článek v odborném periodiku
Obor 50206 Finance
Stát vydavatele Velká Británie
Utajení není předmětem státního či obchodního tajemství
WWW URL
Kód RIV RIV/47813059:19520/19:A0000043
Organizační jednotka Obchodně podnikatelská fakulta v Karviné
Doi http://dx.doi.org/10.1016/j.landusepol2018.11.048
UT WoS 000459358100003
Klíčová slova anglicky Immovable property; land tax; local coefficient; tax base; tax imposed
Změnil Změnila: Miroslava Snopková, učo 43819. Změněno: 26. 4. 2020 21:11.
Anotace
This paper aims to assess the impact of legislative changes and land prices on land tax imposed. The paper also provides a description of tax developments for each type of land in the Czech Republic, based on time series of tax imposed. The research is based on the evaluation of the secondary statistical data of the Czech Statistical Office and the Financial Administration of the Czech Republic as well as the information obtained during the primary research. As concluded from the analyses it was verified that there is no difference in the development of the tax imposed between the types of land with value and unit tax base, which means that value tax base did not reflect the real market price of land. Also the local coefficient did not significantly affect the land tax imposed and this is especially due to the fact that this coefficient was introduced only in less than 10% of municipalities.
VytisknoutZobrazeno: 31. 1. 2023 07:46