The role of the tax on immovable property in the municipal budgets in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909527" target="_blank" >RIV/62156489:43110/15:43909527 - isvavai.cz</a>

Result on the web

<a href="http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2015/docs-2-2015/Andrlik_Formanova.pdf" target="_blank" >http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2015/docs-2-2015/Andrlik_Formanova.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The role of the tax on immovable property in the municipal budgets in the Czech Republic

Original language description

The aim of this paper is to evaluate the effects of the fiscal decentralization in the conditions of the Czech Republic and to assess the significance of the tax on immovable property in the budgets of the municipal units. The tax on immovable property is the tax that plays from the point of the fiscal decentralization a significant role. In the Czech Republic the tax on immovable property is the income of the municipality under Act no. 243/2000 Coll., on the budgetary allocation of taxes from certain taxes to municipal authorities and to some state tax funds, so the municipality can, simultaneously due to § 12 of Act no. 338 / 1992 Coll., on the tax on immovable property, as amended, directly affect the amount of the resulting tax liability of the taxpayers flowing to its public budget. The application of this legal instrument in the Czech Republic is discussed in a separate section of the analysis of the significance of the tax on immovable property. The article also includes the budget allocation of this tax in the Member States of the European Union. Theoretical research of this paper is aimed to identify factors that support the existence of this tax in modern tax systems. The analysis of the significance of the tax on immovable property is performed on the data from 2012, available from the portal "Municipal budget". The results achieved during own calculations indicate the importance of the tax on immovable property in the budgets of municipalities.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

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

Name of the periodical

Acta Academica Karviniensia

ISSN

1212-415X

e-ISSN

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Volume of the periodical

15

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

13

Pages from-to

5-17

UT code for WoS article

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EID of the result in the Scopus database

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