Importance of the recurrent tax on immovable property in the tax systems of EU countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00230302" target="_blank" >RIV/62156489:43110/14:00230302 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201462061213" target="_blank" >http://dx.doi.org/10.11118/actaun201462061213</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201462061213" target="_blank" >10.11118/actaun201462061213</a>
Alternative languages
Result language
angličtina
Original language name
Importance of the recurrent tax on immovable property in the tax systems of EU countries
Original language description
This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective itrepresents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on thedefined timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defining the theoretical b
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
62
Issue of the periodical within the volume
6
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
8
Pages from-to
1213-1220
UT code for WoS article
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EID of the result in the Scopus database
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