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, vol. 2021, 27(1), p. 61-73. ISSN 1083-0898. doi:10.1007/s11294-020-09813-0. 2021.
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Basic information
Original name Approaches to Real Estate Taxation in the Czech Republic and the EU Countries.
Authors JANOUŠKOVÁ, Jana (203 Czech Republic, guarantor, belonging to the institution) and Šárka SOBOTOVIČOVÁ (203 Czech Republic, belonging to the institution).
Edition International Advances in Economic Research, USA, International Atlantic Economic Society, 2021, 1083-0898.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50206 Finance
Country of publisher United States of America
Confidentiality degree is not subject to a state or trade secret
WWW URL
RIV identification code RIV/47813059:19520/21:A0000268
Organization unit School of Business Administration in Karvina
Doi http://dx.doi.org/10.1007/s11294-020-09813-0
Keywords in English real estate tax; local tax; fiscal decentralization; approaches to real estate tax
Tags International impact, Reviewed
Changed by Changed by: Miroslava Snopková, učo 43819. Changed: 26/1/2022 10:38.
Abstract
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.
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