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The Taxation of Agricultural Land with the Use of Multi-Criteria Analysis

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86097418" target="_blank" >RIV/61989100:27510/16:86097418 - isvavai.cz</a>

  • Result on the web

    <a href="https://doi.org/10.17221/183/2015-AGRIECON" target="_blank" >https://doi.org/10.17221/183/2015-AGRIECON</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.17221/183/2015-AGRIECON" target="_blank" >10.17221/183/2015-AGRIECON</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Taxation of Agricultural Land with the Use of Multi-Criteria Analysis

  • Original language description

    Issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic - the tax on acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on acquisition of immovable property, its general principles and classification in land taxation, and on the other hand to analyse possibilities of a tax entity for tax base determination and tax liability calculation. For this purpose a model example of taxation of the transfer of immovable property for consideration is used, to which the method of multi-criteria decision-making is applied as an opportunity to use mathematical methods for transactional property tax. Based on the method of multi-criteria analysis of alternatives, it was found that in the model example it was more advantageous for the tax entity to use the indicative value.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2016

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Zemědělská ekonomika

  • ISSN

    0139-570X

  • e-ISSN

  • Volume of the periodical

    62

  • Issue of the periodical within the volume

    5

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    8

  • Pages from-to

    197-204

  • UT code for WoS article

    000377645300001

  • EID of the result in the Scopus database

    2-s2.0-84971483911