JANOUŠKOVÁ, Jana a Šárka SOBOTOVIČOVÁ. Approaches to Real Estate Taxation in the Czech Republic and the EU Countries. International Advances in Economic Research. USA: International Atlantic Economic Society, 2021, roč. 2021, 27(1), s. 61-73. ISSN 1083-0898. doi:10.1007/s11294-020-09813-0.
Další formáty:   BibTeX LaTeX RIS
Základní údaje
Originální název Approaches to Real Estate Taxation in the Czech Republic and the EU Countries.
Autoři JANOUŠKOVÁ, Jana (203 Česká republika, garant, domácí) a Šárka SOBOTOVIČOVÁ (203 Česká republika, domácí).
Vydání International Advances in Economic Research, USA, International Atlantic Economic Society, 2021, 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/47813059:19520/21:A0000268
Organizační jednotka Obchodně podnikatelská fakulta v Karviné
Doi http://dx.doi.org/10.1007/s11294-020-09813-0
Klíčová slova anglicky real estate tax; local tax; fiscal decentralization; approaches to real estate tax
Příznaky Mezinárodní význam, Recenzováno
Změnil Změnila: Miroslava Snopková, učo 43819. Změněno: 26. 1. 2022 10:38.
Anotace
Real estate taxes are not harmonized in the European Union. Individual states use different approaches when designing such taxes and the percentage of total tax revenues varies. Real estate tax revenues are low in the Czech Republic. This tax offers a potential source of increased revenue. The research seeks to identify whether different approaches affect real estate tax collection. The objective of this article is to evaluate approaches to real estate taxation in the respective states. Approaches were evaluated from the perspective of the tax beneficiary and by the design elements of the tax. Consequently, a comparison of transition and market economies was performed. This research evaluates secondary statistical data from the Financial Administration of the Czech Republic and Eurostat. The results of primary research conducted in the Czech Republic are also presented. Based on non-parametric tests, neither real estate tax as a percentage of total tax revenue nor real estate tax revenue per capita depend on who sets the design elements of the tax and who is the beneficiary. Differences between transition and market economies in the approach to real estate taxes were confirmed. In the area of real estate taxation, transition economies have not yet adapted to the trend, typical for market economies.
VytisknoutZobrazeno: 31. 1. 2023 08:05