The Taxation of Agricultural Land with the Use of Multi-Criteria Analysis

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86097418" target="_blank" >RIV/61989100:27510/16:86097418 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.17221/183/2015-AGRIECON" target="_blank" >https://doi.org/10.17221/183/2015-AGRIECON</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.17221/183/2015-AGRIECON" target="_blank" >10.17221/183/2015-AGRIECON</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Taxation of Agricultural Land with the Use of Multi-Criteria Analysis

Popis výsledku v původním jazyce

Issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic - the tax on acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on acquisition of immovable property, its general principles and classification in land taxation, and on the other hand to analyse possibilities of a tax entity for tax base determination and tax liability calculation. For this purpose a model example of taxation of the transfer of immovable property for consideration is used, to which the method of multi-criteria decision-making is applied as an opportunity to use mathematical methods for transactional property tax. Based on the method of multi-criteria analysis of alternatives, it was found that in the model example it was more advantageous for the tax entity to use the indicative value.

Název v anglickém jazyce

The Taxation of Agricultural Land with the Use of Multi-Criteria Analysis

Popis výsledku anglicky

Issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic - the tax on acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on acquisition of immovable property, its general principles and classification in land taxation, and on the other hand to analyse possibilities of a tax entity for tax base determination and tax liability calculation. For this purpose a model example of taxation of the transfer of immovable property for consideration is used, to which the method of multi-criteria decision-making is applied as an opportunity to use mathematical methods for transactional property tax. Based on the method of multi-criteria analysis of alternatives, it was found that in the model example it was more advantageous for the tax entity to use the indicative value.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Zemědělská ekonomika

ISSN

0139-570X

e-ISSN

—

Svazek periodika

62

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

197-204

Kód UT WoS článku

000377645300001

EID výsledku v databázi Scopus

2-s2.0-84971483911