JANOUŠKOVÁ, Jana and 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, vol. 2021, 27(1), p. 61-73. ISSN 1083-0898. Available from: https://dx.doi.org/10.1007/s11294-020-09813-0. |
Other formats:
BibTeX
LaTeX
RIS
@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 and 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, 2021, vol.~2021, 27(1), p.~61-73. ISSN~1083-0898. Available from: https://dx.doi.org/10.1007/s11294-020-09813-0.
|