Fiscal Autonomy of Municipalities in the Context of Land
Taxation in the Czech Republic

J 2019

Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic

JANOUŠKOVÁ, Jana and Šárka SOBOTOVIČOVÁ

Basic information

Original name

Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic

Authors

JANOUŠKOVÁ, Jana (203 Czech Republic, belonging to the institution) and Šárka SOBOTOVIČOVÁ (203 Czech Republic, belonging to the institution)

Edition

LAND USE POLICY, 2019, 0264-8377

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50206 Finance

Country of publisher

United Kingdom of Great Britain and Northern Ireland

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

URL

RIV identification code

RIV/47813059:19520/19:A0000043

Organization unit

School of Business Administration in Karvina

DOI

http://dx.doi.org/10.1016/j.landusepol2018.11.048

UT WoS

000459358100003

Keywords in English

Immovable property; land tax; local coefficient; tax base; tax imposed

Změněno: 26/4/2020 21:11, Miroslava Snopková

Abstract

V originále

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.

Citovat

JANOUŠKOVÁ, Jana and Šárka SOBOTOVIČOVÁ. Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic. LAND USE POLICY. 2019, neuveden, No 82, p. 30-36. ISSN 0264-8377. Available from: https://dx.doi.org/10.1016/j.landusepol2018.11.048.

@article{33245,
   author = {Janoušková, Jana and Sobotovičová, Šárka},
   article_number = {82},
   doi = {http://dx.doi.org/10.1016/j.landusepol2018.11.048},
   keywords = {Immovable property; land tax; local coefficient; tax base; tax imposed},
   language = {eng},
   issn = {0264-8377},
   journal = {LAND USE POLICY},
   title = {Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic},
   url = {https://www.sciencedirect.com/science/article/pii/S0264837718311712},
   volume = {neuveden},
   year = {2019}
}

TY  - JOUR
ID  - 33245
AU  - Janoušková, Jana - Sobotovičová, Šárka
PY  - 2019
TI  - Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic
JF  - LAND USE POLICY
VL  - neuveden
IS  - 82
SP  - 30-36
EP  - 30-36
SN  - 02648377
KW  - Immovable property
KW  - land tax
KW  - local coefficient
KW  - tax base
KW  - tax imposed
UR  - https://www.sciencedirect.com/science/article/pii/S0264837718311712
L2  - https://www.sciencedirect.com/science/article/pii/S0264837718311712
N2  - 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.
ER  -

JANOUŠKOVÁ, Jana and Šárka SOBOTOVIČOVÁ. Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic. \textit{LAND USE POLICY}. 2019, neuveden, No~82, p.~30-36. ISSN~0264-8377. Available from: https://dx.doi.org/10.1016/j.landusepol2018.11.048.

Detailed Information on Publication Record