The role of the tax on immovable property in the municipal budgets in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909527" target="_blank" >RIV/62156489:43110/15:43909527 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2015/docs-2-2015/Andrlik_Formanova.pdf" target="_blank" >http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2015/docs-2-2015/Andrlik_Formanova.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The role of the tax on immovable property in the municipal budgets in the Czech Republic

Popis výsledku v původním jazyce

The aim of this paper is to evaluate the effects of the fiscal decentralization in the conditions of the Czech Republic and to assess the significance of the tax on immovable property in the budgets of the municipal units. The tax on immovable property is the tax that plays from the point of the fiscal decentralization a significant role. In the Czech Republic the tax on immovable property is the income of the municipality under Act no. 243/2000 Coll., on the budgetary allocation of taxes from certain taxes to municipal authorities and to some state tax funds, so the municipality can, simultaneously due to § 12 of Act no. 338 / 1992 Coll., on the tax on immovable property, as amended, directly affect the amount of the resulting tax liability of the taxpayers flowing to its public budget. The application of this legal instrument in the Czech Republic is discussed in a separate section of the analysis of the significance of the tax on immovable property. The article also includes the budget allocation of this tax in the Member States of the European Union. Theoretical research of this paper is aimed to identify factors that support the existence of this tax in modern tax systems. The analysis of the significance of the tax on immovable property is performed on the data from 2012, available from the portal "Municipal budget". The results achieved during own calculations indicate the importance of the tax on immovable property in the budgets of municipalities.

Název v anglickém jazyce

The role of the tax on immovable property in the municipal budgets in the Czech Republic

Popis výsledku anglicky

The aim of this paper is to evaluate the effects of the fiscal decentralization in the conditions of the Czech Republic and to assess the significance of the tax on immovable property in the budgets of the municipal units. The tax on immovable property is the tax that plays from the point of the fiscal decentralization a significant role. In the Czech Republic the tax on immovable property is the income of the municipality under Act no. 243/2000 Coll., on the budgetary allocation of taxes from certain taxes to municipal authorities and to some state tax funds, so the municipality can, simultaneously due to § 12 of Act no. 338 / 1992 Coll., on the tax on immovable property, as amended, directly affect the amount of the resulting tax liability of the taxpayers flowing to its public budget. The application of this legal instrument in the Czech Republic is discussed in a separate section of the analysis of the significance of the tax on immovable property. The article also includes the budget allocation of this tax in the Member States of the European Union. Theoretical research of this paper is aimed to identify factors that support the existence of this tax in modern tax systems. The analysis of the significance of the tax on immovable property is performed on the data from 2012, available from the portal "Municipal budget". The results achieved during own calculations indicate the importance of the tax on immovable property in the budgets of municipalities.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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 periodika

Acta Academica Karviniensia

ISSN

1212-415X

e-ISSN

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Svazek periodika

15

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

13

Strana od-do

5-17

Kód UT WoS článku

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EID výsledku v databázi Scopus

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