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
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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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
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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