Podrobný výpis o publikaci

SOBOTOVIČOVÁ, Šárka a Jana JANOUŠKOVÁ. Specifics of Real Estate Taxation in the Czech and Slovak Republics. International Advances in Economic Research. USA: International Atlantic Economic Society, roč. 26, August, s. 273-287. ISSN 1083-0898. doi:10.1007/s11294-020-09800-5. 2020.

Další formáty: BibTeX LaTeX RIS

TY  - JOUR
ID  - 44003
AU  - Sobotovičová, Šárka - Janoušková, Jana
PY  - 2020
TI  - Specifics of Real Estate Taxation in the Czech and Slovak Republics
JF  - International Advances in Economic Research
VL  - 26
IS  - August
SP  - 273-287
EP  - 273-287
PB  - International Atlantic Economic Society
SN  - 10830898
KW  - Real estate tax
KW  - immovable property
KW  - tax administration
KW  - tax rate
KW  - tax beneficiary
UR  - https://doi.org/10.1007/s11294-020-09800-5
L2  - https://doi.org/10.1007/s11294-020-09800-5
N2  - 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.
ER  -

Základní údaje
Originální název	Specifics of Real Estate Taxation in the Czech and Slovak Republics
Název česky	Specifika zdanění nemovitých věcí v České a Slovenské republice
Autoři	SOBOTOVIČOVÁ, Šárka (203 Česká republika, garant, domácí) a Jana JANOUŠKOVÁ (203 Česká republika, domácí).
Vydání	International Advances in Economic Research, USA, International Atlantic Economic Society, 2020, 1083-0898.

Další údaje
Originální jazyk	angličtina
Typ výsledku	Článek v odborném periodiku
Obor	50206 Finance
Stát vydavatele	Spojené státy
Utajení	není předmětem státního či obchodního tajemství
WWW	URL
Kód RIV	RIV/47813059:19520/20:A0000152
Organizační jednotka	Obchodně podnikatelská fakulta v Karviné
Doi	http://dx.doi.org/10.1007/s11294-020-09800-5
Klíčová slova anglicky	Real estate tax; immovable property; tax administration; tax rate; tax beneficiary
Příznaky	Mezinárodní význam, Recenzováno
Změnil	Změnila: Ing. Šárka Sobotovičová, Ph.D., učo 18289. Změněno: 16. 12. 2020 13:43.

Anotace
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.

Anotace

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.