ŠIROKÝ, Jan, Jarmila ZIMMERMANNOVÁ and 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, p. 1-9.
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Basic information
Original name THE ISSUE OF PROPERTY TAXATION ON THE EXAMPLE OF THE TAX ON IMMOVABLE PROPERTY
Authors ŠIROKÝ, Jan, Jarmila ZIMMERMANNOVÁ and Jolana SKALIČKOVÁ.
Edition BRATISLAVA, PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015, VOL 1, p. 1-9, 9 pp. 2015.
Publisher EKONOM
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50206 Finance
Confidentiality degree is not subject to a state or trade secret
Organization unit Moravian Business College Olomouc
UT WoS 000378450400001
Keywords in English Property Taxation; Land; Tax on Immovable Property; European Union
Changed by Changed by: Ing. Michaela Nováková, učo 5293. Changed: 3/5/2021 08:37.
Abstract
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.
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