Recurrent tax on immovable property in tax systems of the EU countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906672" target="_blank" >RIV/62156489:43110/15:43906672 - isvavai.cz</a>

Výsledek na webu

<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Recurrent tax on immovable property in tax systems of the EU countries

Popis výsledku v původním jazyce

This paper deals with the issue of recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as a property tax, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belongs to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. From that point of view, the analysed taxis a significant tax in tax system of Member States of the European Union. In detail we will deal with the system of application of analysed tax in the EU Member States, moreover we will focus on fundamental differences in determination of the tax base. On the basis of the results of our research, we are able to make a recommendation for policymakers in the Cz

Název v anglickém jazyce

Recurrent tax on immovable property in tax systems of the EU countries

Popis výsledku anglicky

This paper deals with the issue of recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as a property tax, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belongs to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. From that point of view, the analysed taxis a significant tax in tax system of Member States of the European Union. In detail we will deal with the system of application of analysed tax in the EU Member States, moreover we will focus on fundamental differences in determination of the tax base. On the basis of the results of our research, we are able to make a recommendation for policymakers in the Cz

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Enterprise and Competitive Environment: Conference Proceedings

ISBN

978-80-7509-342-4

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

214-221

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

5. 3. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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