Usage of Coefficients for Real Estate Tax in Regional Cities of the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F20%3A81907" target="_blank" >RIV/60460709:41110/20:81907 - isvavai.cz</a>

Výsledek na webu

<a href="https://digilib.uhk.cz/bitstream/handle/20.500.12603/269/Pfeiferov%C3%A1%20aj..pdf?sequence=1" target="_blank" >https://digilib.uhk.cz/bitstream/handle/20.500.12603/269/Pfeiferov%C3%A1%20aj..pdf?sequence=1</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.36689/uhk/hed/2020-01-068" target="_blank" >10.36689/uhk/hed/2020-01-068</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Usage of Coefficients for Real Estate Tax in Regional Cities of the Czech Republic

Popis výsledku v původním jazyce

The paper is focused on municipalities possibility to use the real estate tax coefficients and increase their budget revenues. Municipal budgets should be balanced and expenditures covered by real expected revenues. Tax revenues represent the most significant part of the municipal budget, while local taxes support a partial autonomy of the municipality. On the basis of the councils decision, municipalities in the Czech Republic may adjust the coefficients amount and thus increase the real estate tax yield. Our paper is aimed to evaluate the use of this power in the regional cities of the Czech republic: Brno, Ceske Budejovice, Hradec Kralove, Jihlava, Karlovy Vary, Liberec, Olomouc, Ostrava, Pardubice, Plzen, Usti nad Labem and Zlin. The evaluation covers the period 2009 to 2018. Based on the analyses of the general binding regulations, governing these coefficients adjustments, the coefficients usage in the selected regional cities was compared. During the reviewed perio

Název v anglickém jazyce

Usage of Coefficients for Real Estate Tax in Regional Cities of the Czech Republic

Popis výsledku anglicky

The paper is focused on municipalities possibility to use the real estate tax coefficients and increase their budget revenues. Municipal budgets should be balanced and expenditures covered by real expected revenues. Tax revenues represent the most significant part of the municipal budget, while local taxes support a partial autonomy of the municipality. On the basis of the councils decision, municipalities in the Czech Republic may adjust the coefficients amount and thus increase the real estate tax yield. Our paper is aimed to evaluate the use of this power in the regional cities of the Czech republic: Brno, Ceske Budejovice, Hradec Kralove, Jihlava, Karlovy Vary, Liberec, Olomouc, Ostrava, Pardubice, Plzen, Usti nad Labem and Zlin. The evaluation covers the period 2009 to 2018. Based on the analyses of the general binding regulations, governing these coefficients adjustments, the coefficients usage in the selected regional cities was compared. During the reviewed perio

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

Hradec Economic Days proceedings of the international scientific conference

ISBN

978-80-7435-776-3

ISSN

—

e-ISSN

2464-6067

Počet stran výsledku

8

Strana od-do

598-605

Název nakladatele

University of Hradec Králové

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

2. 4. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000568108700067