Real estate tax impact on municipal budgets sustainability

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F24%3A43974249" target="_blank" >RIV/49777513:23510/24:43974249 - isvavai.cz</a>

Result on the web

<a href="https://drive.google.com/file/d/10ufGZtWvb5rX9EMVbkMBC4wVKNq80q8_/view" target="_blank" >https://drive.google.com/file/d/10ufGZtWvb5rX9EMVbkMBC4wVKNq80q8_/view</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Real estate tax impact on municipal budgets sustainability

Original language description

Sustainability is the term used currently so often in many areas, also when assessing the activities of public sector. If the original meaning of this word is taken into account, it is possible to assess taxation, respectively tax system setting, as one of the factors impacting the sustainability of public sector. Similarly as business processes setting, setting of processes in public sector represents subject to taxation legislative standards changes. Legislation in the taxation area in the Czech Republic changes so often, more frequently (significant changes at least once a year) than for example in the area of accounting. The intention of this contribution is to identify and, through the analysis of relevant available data, assess the impacts of recent legislative changes in the area of real estate taxes on the recipient of the resources resulting from this tax (municipalities). This contribution uses, with the intention to describe and assess the situation in above specified area, information focused on developments in the area of real estate tax, information on recent significant legislative changes. Authors use standard research methods to which belong mainly literature research of professional publications and analysis of information provided for this area by the state authorities. The objective of the article is to assess the degree of impact of the given changes on the revenue side of municipal budgets, i.e., in principle, the sustainability of municipal budgets. The final part of the contribution focused on obtained results is compiled using the method of synthesis.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2024

Confidentiality

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

Article name in the collection

Conference Proceedings – Business Trends 2024

ISBN

978-80-261-1270-9

ISSN

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e-ISSN

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Number of pages

10

Pages from-to

16-25

Publisher name

Západočeská univerzita v Plzni

Place of publication

Plzeň

Event location

Plzeň

Event date

Nov 21, 2024

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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