Podrobný výpis o publikaci

This article is focused on the real estate tax in the Czech and Slovak Republics. Different approaches for the tax are applied (determination of construction elements and tax collection method). The basis was a critical literature review of relevant sources while a research in form of questionnaires was held subsequently. 1352 questionnaires were included into processing (839 from the CR and 513 from the SR). Based on primary research, also the perception of such local tax from its rate and justification point of view was verified with taxpayers of real estate tax while the tax justification was also reviewed with regard to investing the incomes from such tax into the life improvement of municipality citizens. Questionnaire investigation was assessed within the SPSS program by the use of descriptive statistics, the Kruskal-Wallis test and the Pearson chi-square test. Based on empirical research, it was found that the real estate tax median is lower in the Czech Republic when comparing it to Slovakia and even despite this fact, more respondents perceive it as high in the Czech Republic as in Slovakia. The perception of tax justification varies and respondents in the Czech Republic find less improvement in their municipality environment. Conversely, almost half of respondents from Slovakia mentioned such improvement of environment. It was found that majority of respondents in both countries are aware of the fact how collected funds are utilized and what specific projects were made in respective municipalities.