D 2015

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

ŠIROKÝ, Jan, Jarmila ZIMMERMANNOVÁ and Jolana SKALIČKOVÁ

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

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50206 Finance

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

Moravian Business College Olomouc

UT WoS

000378450400001

Keywords in English

Property Taxation; Land; Tax on Immovable Property; European Union
Změněno: 3/5/2021 08:37, Ing. Michaela Nováková

Abstract

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.