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Czech Municipalities and Real Estate Tax

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86099201" target="_blank" >RIV/61989100:27510/14:86099201 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Czech Municipalities and Real Estate Tax

  • Original language description

    The aim of the paper is to evaluate the role of Real Estate Tax in the municipal budget of the Czech Republic and evaluation of approach of city council to introduction local coefficient. It is allowed by § 12 Act no. 338/1992 coll. on Real Estate Tax. This paper evaluate revenue of Real Estate Tax during the years 2008-2012 in the Czech municipalities and shows the state of introduction of local coefficient for Real Estate Tax by municipalities, townships, towns, cities in 2014. The comparison is made for individual municipalities, townships, towns and cities according to territorial jurisdiction to region.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2014

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Theoretical and Practical Aspects of Public Finance 2014 : proceedings of the 19th international conference : Prague, April 2014

  • ISBN

    978-80-7478-534-4

  • ISSN

  • e-ISSN

  • Number of pages

    9

  • Pages from-to

    19-27

  • Publisher name

    Wolters Kluwer Česká republika

  • Place of publication

    Praha

  • Event location

    Praha

  • Event date

    Apr 11, 2014

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000348877900002