D 2015

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

ŠIROKÝ, Jan, Jarmila ZIMMERMANNOVÁ a Jolana SKALIČKOVÁ

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

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
Změněno: 3. 5. 2021 08:37, Ing. Michaela Nováková

Anotace

V originále

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.