Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F19%3AA0000043" target="_blank" >RIV/47813059:19520/19:A0000043 - isvavai.cz</a>

Result on the web

<a href="https://www.sciencedirect.com/science/article/pii/S0264837718311712" target="_blank" >https://www.sciencedirect.com/science/article/pii/S0264837718311712</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/j.landusepol2018.11.048" target="_blank" >10.1016/j.landusepol2018.11.048</a>

Result language

angličtina

Original language name

Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic

Original language description

This paper aims to assess the impact of legislative changes and land prices on land tax imposed. The paper also provides a description of tax developments for each type of land in the Czech Republic, based on time series of tax imposed. The research is based on the evaluation of the secondary statistical data of the Czech Statistical Office and the Financial Administration of the Czech Republic as well as the information obtained during the primary research. As concluded from the analyses it was verified that there is no difference in the development of the tax imposed between the types of land with value and unit tax base, which means that value tax base did not reflect the real market price of land. Also the local coefficient did not significantly affect the land tax imposed and this is especially due to the fact that this coefficient was introduced only in less than 10% of municipalities.

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

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2019

Confidentiality

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

Name of the periodical

LAND USE POLICY

ISSN

0264-8377

e-ISSN

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Volume of the periodical

neuveden

Issue of the periodical within the volume

82

Country of publishing house

GB - UNITED KINGDOM

Number of pages

7

Pages from-to

30-36

UT code for WoS article

000459358100003

EID of the result in the Scopus database

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