Perception of Housing Taxation in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F24%3AA0000492" target="_blank" >RIV/47813059:19520/24:A0000492 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.webofscience.com/wos/woscc/full-record/WOS:001250358000007" target="_blank" >https://www.webofscience.com/wos/woscc/full-record/WOS:001250358000007</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/s11294-024-09894-1" target="_blank" >10.1007/s11294-024-09894-1</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Perception of Housing Taxation in the Czech Republic

Popis výsledku v původním jazyce

This paper deals with housing construction and the taxation of residential buildings in the Czech Republic and the possibilities of the municipality in determining the amount of tax are evaluated. The aim of the paper is to evaluate the perception of the tax burden on immovable property taxes by taxpayers who own residential buildings. The perception of the tax burden was researched using a questionnaire survey and several aspects that may influence the subjective opinion of taxpayers were further examined. Based on the results, the connections between the perception of the tax burden and the improvement of the quality of life in the municipality and the use of compensation to citizens are sought. Questionnaire investigation was assessed within the IBM SPSS Statistics program by the use of descriptive statistics and the Pearson chi-square test. The research revealed that the perception was influenced not only by improvement in the quality of life in the municipality but also by the transparency of the management of incomes in the municipality.

Název v anglickém jazyce

Perception of Housing Taxation in the Czech Republic

Popis výsledku anglicky

This paper deals with housing construction and the taxation of residential buildings in the Czech Republic and the possibilities of the municipality in determining the amount of tax are evaluated. The aim of the paper is to evaluate the perception of the tax burden on immovable property taxes by taxpayers who own residential buildings. The perception of the tax burden was researched using a questionnaire survey and several aspects that may influence the subjective opinion of taxpayers were further examined. Based on the results, the connections between the perception of the tax burden and the improvement of the quality of life in the municipality and the use of compensation to citizens are sought. Questionnaire investigation was assessed within the IBM SPSS Statistics program by the use of descriptive statistics and the Pearson chi-square test. The research revealed that the perception was influenced not only by improvement in the quality of life in the municipality but also by the transparency of the management of incomes in the municipality.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

INTERNATIONAL ADVANCES IN ECONOMIC RESEARCH

ISSN

1083-0898

e-ISSN

1573-966X

Svazek periodika

30

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

16

Strana od-do

199-214

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85190551319