Real estate tax impact on municipal budgets sustainability

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F24%3A43974249" target="_blank" >RIV/49777513:23510/24:43974249 - isvavai.cz</a>

Výsledek na webu

<a href="https://drive.google.com/file/d/10ufGZtWvb5rX9EMVbkMBC4wVKNq80q8_/view" target="_blank" >https://drive.google.com/file/d/10ufGZtWvb5rX9EMVbkMBC4wVKNq80q8_/view</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Real estate tax impact on municipal budgets sustainability

Popis výsledku v původním jazyce

Sustainability is the term used currently so often in many areas, also when assessing the activities of public sector. If the original meaning of this word is taken into account, it is possible to assess taxation, respectively tax system setting, as one of the factors impacting the sustainability of public sector. Similarly as business processes setting, setting of processes in public sector represents subject to taxation legislative standards changes. Legislation in the taxation area in the Czech Republic changes so often, more frequently (significant changes at least once a year) than for example in the area of accounting. The intention of this contribution is to identify and, through the analysis of relevant available data, assess the impacts of recent legislative changes in the area of real estate taxes on the recipient of the resources resulting from this tax (municipalities). This contribution uses, with the intention to describe and assess the situation in above specified area, information focused on developments in the area of real estate tax, information on recent significant legislative changes. Authors use standard research methods to which belong mainly literature research of professional publications and analysis of information provided for this area by the state authorities. The objective of the article is to assess the degree of impact of the given changes on the revenue side of municipal budgets, i.e., in principle, the sustainability of municipal budgets. The final part of the contribution focused on obtained results is compiled using the method of synthesis.

Název v anglickém jazyce

Real estate tax impact on municipal budgets sustainability

Popis výsledku anglicky

Sustainability is the term used currently so often in many areas, also when assessing the activities of public sector. If the original meaning of this word is taken into account, it is possible to assess taxation, respectively tax system setting, as one of the factors impacting the sustainability of public sector. Similarly as business processes setting, setting of processes in public sector represents subject to taxation legislative standards changes. Legislation in the taxation area in the Czech Republic changes so often, more frequently (significant changes at least once a year) than for example in the area of accounting. The intention of this contribution is to identify and, through the analysis of relevant available data, assess the impacts of recent legislative changes in the area of real estate taxes on the recipient of the resources resulting from this tax (municipalities). This contribution uses, with the intention to describe and assess the situation in above specified area, information focused on developments in the area of real estate tax, information on recent significant legislative changes. Authors use standard research methods to which belong mainly literature research of professional publications and analysis of information provided for this area by the state authorities. The objective of the article is to assess the degree of impact of the given changes on the revenue side of municipal budgets, i.e., in principle, the sustainability of municipal budgets. The final part of the contribution focused on obtained results is compiled using the method of synthesis.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings – Business Trends 2024

ISBN

978-80-261-1270-9

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

16-25

Název nakladatele

Západočeská univerzita v Plzni

Místo vydání

Plzeň

Místo konání akce

Plzeň

Datum konání akce

21. 11. 2024

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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