ŠIROKÝ, Jan, Jarmila ZIMMERMANNOVÁ a Jolana SKALIČKOVÁ. THE ISSUE OF PROPERTY TAXATION ON THE EXAMPLE OF THE TAX ON IMMOVABLE PROPERTY. In Hudokova, K Kockovicova, J Ninaj, M. PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015, VOL 1. BRATISLAVA: EKONOM, 2015, s. 1-9.
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Základní údaje
Originální název THE ISSUE OF PROPERTY TAXATION ON THE EXAMPLE OF THE TAX ON IMMOVABLE PROPERTY
Autoři ŠIROKÝ, Jan, Jarmila ZIMMERMANNOVÁ a Jolana SKALIČKOVÁ.
Vydání BRATISLAVA, PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015, VOL 1, od s. 1-9, 9 s. 2015.
Nakladatel EKONOM
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Obor 50206 Finance
Utajení není předmětem státního či obchodního tajemství
Organizační jednotka Moravská vysoká škola Olomouc
UT WoS 000378450400001
Klíčová slova anglicky Property Taxation; Land; Tax on Immovable Property; European Union
Změnil Změnila: Ing. Michaela Nováková, učo 5293. Změněno: 3. 5. 2021 08:37.
Anotace
The generally accepted economic theory considers land, labour and capital the essential production factors. The first named factor - land - is de facto the only one which is determined from the view of its layout and cannot be extensively expanded. At the same time, land creates the basis for the income from land, or a building on it, and therefore the major part of the property tax base. Despite these facts, there are only few analytical-synthesis studies about its taxation (in comparison with the factor of labour and capital). The aim of this paper is to clarify some of the characteristics and peculiarities of property taxation on the example of the tax on immovable property mainly on the basis of descriptive methods and to concretize this issue by means of comparison and deduction in selected EU countries.
VytisknoutZobrazeno: 9. 7. 2024 19:57