The Impact of the Real Estate Tax Reforms on the Tax Burden in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F24%3AN0000015" target="_blank" >RIV/26867184:_____/24:N0000015 - isvavai.cz</a>

Alternative codes found

RIV/61989100:27510/24:10254779

Result on the web

<a href="https://taxreform.ru/en/archive/journal/299/article/2705/" target="_blank" >https://taxreform.ru/en/archive/journal/299/article/2705/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15826/jtr.2024.10.1.153" target="_blank" >10.15826/jtr.2024.10.1.153</a>

Result language

angličtina

Original language name

The Impact of the Real Estate Tax Reforms on the Tax Burden in the Czech Republic

Original language description

The article deals with the evaluation of the impact of real estate tax reforms on their tax burden in the Czech Republic in the years 1993–2024. Real estate tax is one of the direct taxes, and in comparison, with income taxes, its importance lies mainly in providing income for local budgets. The unit type of tax rate specifically determines real estate rates. Facts, that tax reform in the area or real estate tax are minimal, the tax burden is often decreasing. As the tax burden decreases, so does the tax revenue. However, when tax reform occurs, this reform is often characterized by a significant increase in the tax burden. This is also evidenced by the last implemented tax reform in 2024 when rates increased by approximately 80%. The previous tax reform occurred in 2010 and increased rates by 100%. Despite this increase, the real tax burden decreased compared to the first analysed year 1993 and the last year 2024. The results of the regression analysis show that inflation is the factor that negatively affects tax revenue. To minimalize a decrease in tax revenue from 2024, a provision containing an inflation coefficient is implemented in the legislation as part of the 2024 reform. Conversely, a reduction in the tax burden was not found for real estate intended for permanent housing in small municipalities with up to 600 inhabitants. On the contrary, there was an increase in the tax burden. Scientific methods such as analysis and comparison, as well as regression and correlation analysis are used to achieve the paper’s goals.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50206 - Finance

Project

—

Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2024

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Journal of Tax Reform

ISSN

2412-8872

e-ISSN

2414-9497

Volume of the periodical

10

Issue of the periodical within the volume

1

Country of publishing house

RU - RUSSIAN FEDERATION

Number of pages

13

Pages from-to

6-18

UT code for WoS article

001208238000008

EID of the result in the Scopus database

2-s2.0-85192169049