Comparing Real Estate (Property) Tax Revenue within Budgets of Large Cities in the Czech Republic in 2015

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F27081869%3A_____%2F16%3AN0000005" target="_blank" >RIV/27081869:_____/16:N0000005 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.efid.cz/sbornik/" target="_blank" >http://www.efid.cz/sbornik/</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Comparing Real Estate (Property) Tax Revenue within Budgets of Large Cities in the Czech Republic in 2015

Popis výsledku v původním jazyce

Today, property taxes may first be viewed as a supplementary form of taxation for individuals – in addition to direct taxes, the revenue of which often flows directly to local and regional budgets. This paper aims to compare the budget revenue coming from real estate taxes collected by Czech municipalities with more than 25,000 inhabitants – not only in terms of their size, but also in terms of their socioeconomic status and stability, expressed as the median gross monthly income and the share of unemployed. The objective of this paper is to identify inappropriate disparities relating to the approach of the municipalities under review to using the real estate tax potential as it currently is the only tax in the Czech Republic, where the revenue may be influenced by autonomous decision-making process of individual municipalities. Our comparative study results confirm the first of the initial hypotheses concerning the active approach of municipalities to influencing the real estate tax revenue; however, the second hypothesis claiming the relation of the total real estate tax revenue per capita and the socioeconomic status of the relevant municipalities has not been confirmed. The paper also formulates specific recommendations – both in terms of the individual municipalities being compared and in terms of future research.

Název v anglickém jazyce

Comparing Real Estate (Property) Tax Revenue within Budgets of Large Cities in the Czech Republic in 2015

Popis výsledku anglicky

Today, property taxes may first be viewed as a supplementary form of taxation for individuals – in addition to direct taxes, the revenue of which often flows directly to local and regional budgets. This paper aims to compare the budget revenue coming from real estate taxes collected by Czech municipalities with more than 25,000 inhabitants – not only in terms of their size, but also in terms of their socioeconomic status and stability, expressed as the median gross monthly income and the share of unemployed. The objective of this paper is to identify inappropriate disparities relating to the approach of the municipalities under review to using the real estate tax potential as it currently is the only tax in the Czech Republic, where the revenue may be influenced by autonomous decision-making process of individual municipalities. Our comparative study results confirm the first of the initial hypotheses concerning the active approach of municipalities to influencing the real estate tax revenue; however, the second hypothesis claiming the relation of the total real estate tax revenue per capita and the socioeconomic status of the relevant municipalities has not been confirmed. The paper also formulates specific recommendations – both in terms of the individual municipalities being compared and in terms of future research.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 2nd International Conference European Fiscal Dialog 2016 Fiscal and Monetary Policy: between Scylla and Charybdis?

ISBN

978-80-87325-09-4

ISSN

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e-ISSN

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Počet stran výsledku

13

Strana od-do

71-83

Název nakladatele

NEWTON Books

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

20. 5. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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