Approaches to Real Estate Taxation in the Czech Republic and the EU Countries.

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F21%3AA0000268" target="_blank" >RIV/47813059:19520/21:A0000268 - isvavai.cz</a>

Result on the web

<a href="https://link.springer.com/article/10.1007%2Fs11294-020-09813-0" target="_blank" >https://link.springer.com/article/10.1007%2Fs11294-020-09813-0</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/s11294-020-09813-0" target="_blank" >10.1007/s11294-020-09813-0</a>

Result language

angličtina

Original language name

Approaches to Real Estate Taxation in the Czech Republic and the EU Countries.

Original language description

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.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS 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

2021

Confidentiality

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

Name of the periodical

International Advances in Economic Research

ISSN

1083-0898

e-ISSN

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Volume of the periodical

2021

Issue of the periodical within the volume

27(1)

Country of publishing house

US - UNITED STATES

Number of pages

13

Pages from-to

61-73

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85098686811