Detailed Information on Publication Record
2024
Perception of Housing Taxation in the Czech Republic
JANOUŠKOVÁ, Jana and Šárka SOBOTOVIČOVÁBasic information
Original name
Perception of Housing Taxation in the Czech Republic
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, 2024, 1083-0898
Other information
Language
English
Type of outcome
Článek v odborném periodiku
Field of Study
50206 Finance
Country of publisher
United States of America
Confidentiality degree
není předmětem státního či obchodního tajemství
References:
Organization unit
School of Business Administration in Karvina
UT WoS
001250358000007
Keywords in English
Fiscal autonomy; immovable property tax; local tax; perception of tax; taxation of housing; tax on residential buildings.
Tags
International impact, Reviewed
Změněno: 23/12/2024 09:59, doc. Ing. Jana Janoušková, Ph.D.
Abstract
V originále
This paper deals with housing construction and the taxation of residential buildings in the Czech Republic and the possibilities of the municipality in determining the amount of tax are evaluated. The aim of the paper is to evaluate the perception of the tax burden on immovable property taxes by taxpayers who own residential buildings. The perception of the tax burden was researched using a questionnaire survey and several aspects that may influence the subjective opinion of taxpayers were further examined. Based on the results, the connections between the perception of the tax burden and the improvement of the quality of life in the municipality and the use of compensation to citizens are sought. Questionnaire investigation was assessed within the IBM SPSS Statistics program by the use of descriptive statistics and the Pearson chi-square test. The research revealed that the perception was influenced not only by improvement in the quality of life in the municipality but also by the transparency of the management of incomes in the municipality.