Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic

Romanova, A.N.; Radvan, Michal; Schweigl, Johan

doi:10.4335/17.3.591-616(2019)

Cited by 7 publications

(5 citation statements)

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“…What was not so much expected, from our point of view, is that actually very few authors dealt with more specific issues or more interdisciplinary issues containing e.g., political sciences, sociology, information technology or other areas. We, for example, identified only a few publications dealing with the relations of the real estate market or urban development (Bryson, 2010;Románová, 2021;Tvrdoň and Síbert, 2015), which, from our viewpoint, is a good example of an area with a wide space for serious interdisciplinary research. This topic is quite well addressed by foreign literature (Gillespie, 1969;Gnat, 2021;Ihlanfeldt, 1984;OECD, 2018;Taranu and Verbeeck, 2022;Votava, Komárková and Dvořák, 2021;etc.…”

Section: Discussionmentioning

confidence: 99%

Real Property Tax in Slovakia – Scoping Review

Vartašová,

Olexová,

Štefanová

2023

Brat. L. Rev.

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Real property tax is a common type of tax applicable often as a local tax and a source of local revenues, which is also the case in the Slovak Republic. This topic is gaining importance in general due to the decreasing revenues of local budgets and the increasing financial requirements of municipalities to ensure services for the citizens. Even though there is a wide range of available scientific literature on the topic, it has not yet been systematically summarized to identify the thematic spectrums of interest to the scientific community and there are areas not yet covered by the research. This review aims to identify the state of knowledge (scientific literature) on the issue of real property tax in the Slovak Republic and the research gap. For this reason, the authors have included the broadest possible range of available scientific literature on the topic of Slovak real property tax searched through the most relevant international databases (Web of Science and Scopus) and a complex national database comprising the works of Slovak academia (CREPČ), even in its broader context of local taxation and local government. The results were acquired by use of the method of a scoping review. Our findings show an increasing trend in the number of publications and authors on the topic in the course of time and their comparable focus on the legal and economic aspects. We identified a high preference for general assessment and certain topics in particular (e.g. tax revenues, tax rates) together with a lower interest in very specific problems and more interdisciplinary issues, where we see the potential for further research.

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Section: Discussionmentioning

confidence: 99%

Real Property Tax in Slovakia – Scoping Review

Vartašová,

Olexová,

Štefanová

2023

Brat. L. Rev.

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“…128/2000 Sb., on municipalities, each municipality in the Czech Republic should assure the universal development of its territory and meet the needs of its citizens. These needs include public services, which are provided to the residents entirely, or for partial payment, are based on acknowledged public interests, and may differ depending on the defined territory (state, region, municipality) of their provision [ 60 , 61 ]. In practice, the specific needs of citizens are never specified in detail, and the management of the municipality makes decisions at its deliberation.…”

Section: Methodsmentioning

confidence: 99%

Similarity of TOPSIS results based on criterion variability: Case study on public economic

Vavrek

Bečica

2022

PLoS ONE

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In the real world, acceptance of a decision is conditional on the availability of a great volume of data. Selection of a suitable solution on the basis of this data represents a problem that multi-criterial methods (MCDM) are applied to. The issue of which of these should be favoured during their use involves a specification of the importance of the assessed criteria. The goal of the presented research is to quantify the differences (symmetry) in assessment using selected MCDM methods (Technique for Order of Preference by Similarity to Ideal Solution–TOPSIS), while applying an absolute and relative variability of the assessed criteria to a determination of their importance. The obtained results indicate that the order of the assessed subject (alternative) is not directly influenced by the method of determining the variability of the assessed criteria. We can also state that the degree of concurrence in the order of application of the TOPSIS technique, in combination with both approaches expressed by the Jaccard index, is relatively low.

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“…895-906;Radvan, Mrkývka and Schweigl, 2021, pp. 89-120;Románová, Radvan andSchweigl, 2019, pp. 591-616.…”

Section: Chargesunclassified

Regulation of Public Finances in the Czech Republic in Light of Financial Constitutionality

Hulkó¹,

Radvan²

2022

Regulation of Public Finances in Light of Financial Constitutionality : Analysis on Certain Central and Eastern European Countr

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This chapter deals with the basic features of financial law in the Czech Republic. The authors present Czech financial law using the branch-creating criteria: a specific object of legal regulation, a specific method of regulation, a system coherence of financial law norms, and a social acceptance. As the legal relationships regulated by the financial law are very diverse, the Brno legal school uses two groups of these relationships. The fiscal part of financial law deals with the legal relationships created, implemented, and expired in the process of creating, distribution, and use of public monetary funds. It covers tax law, budgetary law, and public subsidies law. The non-fiscal part of financial law deals with the legal relationships created, implemented, and expired in connection with ensuring the functioning of the monetary and financial system. The non-fiscal part covers monetary and foreign exchange law, financial markets law, gaming law, hallmark law, and public procurement law.

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Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic

Cited by 7 publications

References 0 publications

Real Property Tax in Slovakia – Scoping Review

Real Property Tax in Slovakia – Scoping Review

Similarity of TOPSIS results based on criterion variability: Case study on public economic

Regulation of Public Finances in the Czech Republic in Light of Financial Constitutionality

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