Property tax in the regions of the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F17%3A00010942" target="_blank" >RIV/47813059:19520/17:00010942 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.15240/tul/001/2017-4-009" target="_blank" >http://dx.doi.org/10.15240/tul/001/2017-4-009</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15240/tul/001/2017-4-009" target="_blank" >10.15240/tul/001/2017-4-009</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Property tax in the regions of the Czech Republic

Popis výsledku v původním jazyce

Fiscal decentralization in the context of the reallocation of public resources is a complex and multifaceted process, which fosters social priorities and strategies. The main objective is to increase the self-reliance and self-suffi ciency of municipalities related to allocation effi ciency and possible adjustment to the local conditions. The municipalities in the Czech Republic have the possibility to affect the tax revenue on immovable property by means of the coeffi cients being thus the only assigned tax. The aim of the paper is to determine the use of legislative tools to increase the tax revenue on immovable property in the regions of the Czech Republic. Access of municipalities to the increase in the tax revenues on immovable property is then studied through three coeffi cients within the Moravian-Silesian Region. Examples of good practice in motivating municipalities to implement or modify selected coeffi cients leading to an increase in municipal budgets are examined. The arti cle also performs a description of the development of the tax on immovable property in the Czech Republic, on the basis of the time series of tax imposed as a follow-up to the legislative changes. Methodically the research relies on the evaluation of secondary statistical data of the Czech Statistical Offi ce and Financial Administration of the Czech Republic, and the primary research that was implemented in 2016 focuses on the application of the coeffi cients by municipalities of the Moravian-Silesian Region. This research closely follows up on the research of the use of local coeffi cients, which was carried out in 2014 and 2015.

Název v anglickém jazyce

Property tax in the regions of the Czech Republic

Popis výsledku anglicky

Fiscal decentralization in the context of the reallocation of public resources is a complex and multifaceted process, which fosters social priorities and strategies. The main objective is to increase the self-reliance and self-suffi ciency of municipalities related to allocation effi ciency and possible adjustment to the local conditions. The municipalities in the Czech Republic have the possibility to affect the tax revenue on immovable property by means of the coeffi cients being thus the only assigned tax. The aim of the paper is to determine the use of legislative tools to increase the tax revenue on immovable property in the regions of the Czech Republic. Access of municipalities to the increase in the tax revenues on immovable property is then studied through three coeffi cients within the Moravian-Silesian Region. Examples of good practice in motivating municipalities to implement or modify selected coeffi cients leading to an increase in municipal budgets are examined. The arti cle also performs a description of the development of the tax on immovable property in the Czech Republic, on the basis of the time series of tax imposed as a follow-up to the legislative changes. Methodically the research relies on the evaluation of secondary statistical data of the Czech Statistical Offi ce and Financial Administration of the Czech Republic, and the primary research that was implemented in 2016 focuses on the application of the coeffi cients by municipalities of the Moravian-Silesian Region. This research closely follows up on the research of the use of local coeffi cients, which was carried out in 2014 and 2015.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

E+M Ekonomie a Management

ISSN

1212-3609

e-ISSN

—

Svazek periodika

20

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

15

Strana od-do

120-134

Kód UT WoS článku

000419822200009

EID výsledku v databázi Scopus

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