Podrobný výpis o publikaci

Decayed buildings, ruined properties or abandoned sites and buildings that are visually unattractive and dangerous and are potential places of concentration of socio-pathological phenomena present both objective and subjective barrier to further potential development within the actively populated urbanistic environment. In our paper, we primarily focus on the description of the impact of brownfields on real estate tax revenue in the Czech Republic, which is fully allocated to public budgets of municipalities. Our research question, which we will try to answer in the text of the article, is whether the existence of brownfields in the cadastral territory of the municipality is the cause of lower tax revenue to the municipal budget. In the Czech Republic, this income takes the form of a fully entrusted real estate tax. Methodologically, the article is based on the synergy of knowledge from public budgets, methodology for determining the amount of real estate tax, the issue of the existence of brownfields and their direct and indirect impact on their tangible and intangible surroundings, against the background of research in similar research in the world. In the end, our findings will be confronted with recommendations to the public sector on how to approach the regeneration of brownfields and urban ex ante activities in their territory in the context of the issues addressed. The aim of the paper is to determine the influence of the existence of brownfields in the Czech Republic on revenue of real estate tax, at a general, theoretical level.