Usage of Coefficients for Real Estate Tax in Regional Cities of the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F20%3A81907" target="_blank" >RIV/60460709:41110/20:81907 - isvavai.cz</a>
Result on the web
<a href="https://digilib.uhk.cz/bitstream/handle/20.500.12603/269/Pfeiferov%C3%A1%20aj..pdf?sequence=1" target="_blank" >https://digilib.uhk.cz/bitstream/handle/20.500.12603/269/Pfeiferov%C3%A1%20aj..pdf?sequence=1</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2020-01-068" target="_blank" >10.36689/uhk/hed/2020-01-068</a>
Alternative languages
Result language
angličtina
Original language name
Usage of Coefficients for Real Estate Tax in Regional Cities of the Czech Republic
Original language description
The paper is focused on municipalities possibility to use the real estate tax coefficients and increase their budget revenues. Municipal budgets should be balanced and expenditures covered by real expected revenues. Tax revenues represent the most significant part of the municipal budget, while local taxes support a partial autonomy of the municipality. On the basis of the councils decision, municipalities in the Czech Republic may adjust the coefficients amount and thus increase the real estate tax yield. Our paper is aimed to evaluate the use of this power in the regional cities of the Czech republic: Brno, Ceske Budejovice, Hradec Kralove, Jihlava, Karlovy Vary, Liberec, Olomouc, Ostrava, Pardubice, Plzen, Usti nad Labem and Zlin. The evaluation covers the period 2009 to 2018. Based on the analyses of the general binding regulations, governing these coefficients adjustments, the coefficients usage in the selected regional cities was compared. During the reviewed perio
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50206 - Finance
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Hradec Economic Days proceedings of the international scientific conference
ISBN
978-80-7435-776-3
ISSN
—
e-ISSN
2464-6067
Number of pages
8
Pages from-to
598-605
Publisher name
University of Hradec Králové
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Apr 2, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000568108700067