JANOUŠKOVÁ, Jana and Šárka SOBOTOVIČOVÁ. Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic. LAND USE POLICY. neuveden, No 82, p. 30-36. ISSN 0264-8377. doi:10.1016/j.landusepol2018.11.048. 2019.
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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
Original language English
Type of outcome Article in a journal
Field of Study 50206 Finance
Country of publisher United Kingdom of Great Britain and Northern Ireland
Confidentiality degree is not subject to a state or trade secret
WWW 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
Changed by Changed by: Miroslava Snopková, učo 43819. Changed: 26/4/2020 21:11.
Abstract
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.
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