Approaches to Real Estate Taxation in the Czech Republic and the EU Countries.

@article{56641,
   author = {Janoušková, Jana and Sobotovičová, Šárka},
   article_location = {USA},
   article_number = {27(1)},
   doi = {http://dx.doi.org/10.1007/s11294-020-09813-0},
   keywords = {real estate tax; local tax; fiscal decentralization; approaches to real estate tax},
   language = {eng},
   issn = {1083-0898},
   journal = {International Advances in Economic Research},
   title = {Approaches to Real Estate Taxation in the Czech Republic and the EU Countries.},
   url = {https://link.springer.com/article/10.1007%2Fs11294-020-09813-0},
   volume = {2021},
   year = {2021}
}

TY  - JOUR
ID  - 56641
AU  - Janoušková, Jana - Sobotovičová, Šárka
PY  - 2021
TI  - Approaches to Real Estate Taxation in the Czech Republic and the EU Countries.
JF  - International Advances in Economic Research
VL  - 2021
IS  - 27(1)
SP  - 61-73
EP  - 61-73
PB  - International Atlantic Economic Society
SN  - 10830898
KW  - real estate tax
KW  - local tax
KW  - fiscal decentralization
KW  - approaches to real estate tax
UR  - https://link.springer.com/article/10.1007%2Fs11294-020-09813-0
N2  - 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.
ER  - 

JANOUŠKOVÁ, Jana a Šárka SOBOTOVIČOVÁ. Approaches to Real Estate Taxation in the Czech Republic and the EU Countries. \textit{International Advances in Economic Research}. USA: International Atlantic Economic Society, roč.~2021, 27(1), s.~61-73. ISSN~1083-0898. doi:10.1007/s11294-020-09813-0. 2021.