Coefficients of Real Estate Tax: Case Study of the Czech Republic
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A85476" target="_blank" >RIV/60460709:41110/21:85476 - isvavai.cz</a>
Výsledek na webu
<a href="https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2021-01-048" target="_blank" >10.36689/uhk/hed/2021-01-048</a>
Alternativní jazyky
Jazyk výsledku
čeština
Název v původním jazyce
Coefficients of Real Estate Tax: Case Study of the Czech Republic
Popis výsledku v původním jazyce
The paper focuses on the use of the possible potential of real estate tax revenues by municipalities in the Czech Republic. Municipalities can set or adjust the rate of coefficients for real estate tax. The objective of the paper is to evaluate how municipalities in the Czech Republic use the possibility of introducing or adjusting real estate tax coefficients, and then determine the potential for possible revenues from this tax. The evaluation of revenues from real estate tax is performed for the period 2016-2018. The data were provided by the Financial Administration of the Czech Republic. The coefficient 1,5 was used in the analyzed period by 8-24% of municipalities depending on the type of real estate, the local coefficient was used by more than 9% of municipalities. The potential revenue from real estate tax was determined in three model cases on the basis of data for 2018. If all municipalities in the Czech Republic set both coefficients, revenue from real estate tax would increase by CZK 54,3
Název v anglickém jazyce
Coefficients of Real Estate Tax: Case Study of the Czech Republic
Popis výsledku anglicky
The paper focuses on the use of the possible potential of real estate tax revenues by municipalities in the Czech Republic. Municipalities can set or adjust the rate of coefficients for real estate tax. The objective of the paper is to evaluate how municipalities in the Czech Republic use the possibility of introducing or adjusting real estate tax coefficients, and then determine the potential for possible revenues from this tax. The evaluation of revenues from real estate tax is performed for the period 2016-2018. The data were provided by the Financial Administration of the Czech Republic. The coefficient 1,5 was used in the analyzed period by 8-24% of municipalities depending on the type of real estate, the local coefficient was used by more than 9% of municipalities. The potential revenue from real estate tax was determined in three model cases on the basis of data for 2018. If all municipalities in the Czech Republic set both coefficients, revenue from real estate tax would increase by CZK 54,3
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
—
OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Proceedings of the international scientific conference Hradec Economic Days 2021
ISBN
978-80-7435-822-7
ISSN
—
e-ISSN
2464-6067
Počet stran výsledku
11
Strana od-do
484-494
Název nakladatele
University of Hradec Králové
Místo vydání
Hradec Králové, Czech Republic
Místo konání akce
Hradec Králové, Czech Republic
Datum konání akce
25. 3. 2021
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
000670596900048