THE ISSUE OF PROPERTY TAXATION ON THE EXAMPLE OF THE TAX ON IMMOVABLE PROPERTY

@inproceedings{320236,
   author = {Široký, Jan and Zimmermannová, Jarmila and Skaličková, Jolana},
   address = {BRATISLAVA},
   booktitle = {PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015, VOL 1},
   editor = {Hudokova, K Kockovicova, J Ninaj, M},
   keywords = {Property Taxation; Land; Tax on Immovable Property; European Union},
   language = {eng},
   location = {BRATISLAVA},
   pages = {1-9},
   publisher = {EKONOM},
   title = {THE ISSUE OF PROPERTY TAXATION ON THE EXAMPLE OF THE TAX ON IMMOVABLE PROPERTY},
   year = {2015}
}

TY  - JOUR
ID  - 320236
AU  - Široký, Jan - Zimmermannová, Jarmila - Skaličková, Jolana
PY  - 2015
TI  - THE ISSUE OF PROPERTY TAXATION ON THE EXAMPLE OF THE TAX ON IMMOVABLE PROPERTY
PB  - EKONOM
CY  - BRATISLAVA
KW  - Property Taxation
KW  - Land
KW  - Tax on Immovable Property
KW  - European Union
N2  - 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.
ER  - 

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. \textit{PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015, VOL 1}. BRATISLAVA: EKONOM, 2015, s.~1-9.