Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F19%3AA0000043" target="_blank" >RIV/47813059:19520/19:A0000043 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.sciencedirect.com/science/article/pii/S0264837718311712" target="_blank" >https://www.sciencedirect.com/science/article/pii/S0264837718311712</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/j.landusepol2018.11.048" target="_blank" >10.1016/j.landusepol2018.11.048</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic

Popis výsledku v původním jazyce

This paper aims to assess the impact of legislative changes and land prices on land tax imposed. The paper also provides a description of tax developments for each type of land in the Czech Republic, based on time series of tax imposed. The research is based on the evaluation of the secondary statistical data of the Czech Statistical Office and the Financial Administration of the Czech Republic as well as the information obtained during the primary research. As concluded from the analyses it was verified that there is no difference in the development of the tax imposed between the types of land with value and unit tax base, which means that value tax base did not reflect the real market price of land. Also the local coefficient did not significantly affect the land tax imposed and this is especially due to the fact that this coefficient was introduced only in less than 10% of municipalities.

Název v anglickém jazyce

Fiscal Autonomy of Municipalities in the Context of Land Taxation in the Czech Republic

Popis výsledku anglicky

This paper aims to assess the impact of legislative changes and land prices on land tax imposed. The paper also provides a description of tax developments for each type of land in the Czech Republic, based on time series of tax imposed. The research is based on the evaluation of the secondary statistical data of the Czech Statistical Office and the Financial Administration of the Czech Republic as well as the information obtained during the primary research. As concluded from the analyses it was verified that there is no difference in the development of the tax imposed between the types of land with value and unit tax base, which means that value tax base did not reflect the real market price of land. Also the local coefficient did not significantly affect the land tax imposed and this is especially due to the fact that this coefficient was introduced only in less than 10% of municipalities.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

LAND USE POLICY

ISSN

0264-8377

e-ISSN

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Svazek periodika

neuveden

Číslo periodika v rámci svazku

82

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

7

Strana od-do

30-36

Kód UT WoS článku

000459358100003

EID výsledku v databázi Scopus

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