Coefficients of Real Estate Tax: Case Study 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%2F21%3A85476" target="_blank" >RIV/60460709:41110/21:85476 - isvavai.cz</a>
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2021-01-048" target="_blank" >10.36689/uhk/hed/2021-01-048</a>
Alternative languages
Result language
čeština
Original language name
Coefficients of Real Estate Tax: Case Study of the Czech Republic
Original language description
The paper focuses on the use of the possible potential of real estate tax revenues by municipalities in the Czech Republic. Municipalities can set or adjust the rate of coefficients for real estate tax. The objective of the paper is to evaluate how municipalities in the Czech Republic use the possibility of introducing or adjusting real estate tax coefficients, and then determine the potential for possible revenues from this tax. The evaluation of revenues from real estate tax is performed for the period 2016-2018. The data were provided by the Financial Administration of the Czech Republic. The coefficient 1,5 was used in the analyzed period by 8-24% of municipalities depending on the type of real estate, the local coefficient was used by more than 9% of municipalities. The potential revenue from real estate tax was determined in three model cases on the basis of data for 2018. If all municipalities in the Czech Republic set both coefficients, revenue from real estate tax would increase by CZK 54,3
Czech name
Coefficients of Real Estate Tax: Case Study of the Czech Republic
Czech description
The paper focuses on the use of the possible potential of real estate tax revenues by municipalities in the Czech Republic. Municipalities can set or adjust the rate of coefficients for real estate tax. The objective of the paper is to evaluate how municipalities in the Czech Republic use the possibility of introducing or adjusting real estate tax coefficients, and then determine the potential for possible revenues from this tax. The evaluation of revenues from real estate tax is performed for the period 2016-2018. The data were provided by the Financial Administration of the Czech Republic. The coefficient 1,5 was used in the analyzed period by 8-24% of municipalities depending on the type of real estate, the local coefficient was used by more than 9% of municipalities. The potential revenue from real estate tax was determined in three model cases on the basis of data for 2018. If all municipalities in the Czech Republic set both coefficients, revenue from real estate tax would increase by CZK 54,3
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
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the international scientific conference Hradec Economic Days 2021
ISBN
978-80-7435-822-7
ISSN
—
e-ISSN
2464-6067
Number of pages
11
Pages from-to
484-494
Publisher name
University of Hradec Králové
Place of publication
Hradec Králové, Czech Republic
Event location
Hradec Králové, Czech Republic
Event date
Mar 25, 2021
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000670596900048