Perception of Housing Taxation in 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%2F24%3AA0000492" target="_blank" >RIV/47813059:19520/24:A0000492 - isvavai.cz</a>
Result on the web
<a href="https://www.webofscience.com/wos/woscc/full-record/WOS:001250358000007" target="_blank" >https://www.webofscience.com/wos/woscc/full-record/WOS:001250358000007</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-024-09894-1" target="_blank" >10.1007/s11294-024-09894-1</a>
Alternative languages
Result language
angličtina
Original language name
Perception of Housing Taxation in the Czech Republic
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
INTERNATIONAL ADVANCES IN ECONOMIC RESEARCH
ISSN
1083-0898
e-ISSN
1573-966X
Volume of the periodical
30
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
16
Pages from-to
199-214
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85190551319