Property tax in the regions of the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F17%3A00010942" target="_blank" >RIV/47813059:19520/17:00010942 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.15240/tul/001/2017-4-009" target="_blank" >http://dx.doi.org/10.15240/tul/001/2017-4-009</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15240/tul/001/2017-4-009" target="_blank" >10.15240/tul/001/2017-4-009</a>
Alternative languages
Result language
angličtina
Original language name
Property tax in the regions of the Czech Republic
Original language description
Fiscal decentralization in the context of the reallocation of public resources is a complex and multifaceted process, which fosters social priorities and strategies. The main objective is to increase the self-reliance and self-suffi ciency of municipalities related to allocation effi ciency and possible adjustment to the local conditions. The municipalities in the Czech Republic have the possibility to affect the tax revenue on immovable property by means of the coeffi cients being thus the only assigned tax. The aim of the paper is to determine the use of legislative tools to increase the tax revenue on immovable property in the regions of the Czech Republic. Access of municipalities to the increase in the tax revenues on immovable property is then studied through three coeffi cients within the Moravian-Silesian Region. Examples of good practice in motivating municipalities to implement or modify selected coeffi cients leading to an increase in municipal budgets are examined. The arti cle also performs a description of the development of the tax on immovable property in the Czech Republic, on the basis of the time series of tax imposed as a follow-up to the legislative changes. Methodically the research relies on the evaluation of secondary statistical data of the Czech Statistical Offi ce and Financial Administration of the Czech Republic, and the primary research that was implemented in 2016 focuses on the application of the coeffi cients by municipalities of the Moravian-Silesian Region. This research closely follows up on the research of the use of local coeffi cients, which was carried out in 2014 and 2015.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
E+M Ekonomie a Management
ISSN
1212-3609
e-ISSN
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Volume of the periodical
20
Issue of the periodical within the volume
4
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
15
Pages from-to
120-134
UT code for WoS article
000419822200009
EID of the result in the Scopus database
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