Real Property Tax in Polish Communes of the Polish-Czech Border Region

Olejniczak, Jarosław; Bednarska-Olejniczak, Dorota; Mačí, Jan; Svobodová, Libuše

doi:10.36689/uhk/hed/2020-01-032

Cited by 3 publications

(2 citation statements)

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“…According to Olejniczak et al (2020) Polish municipalities have more freedom in shaping real estate rates than Czech municipalities. As reported by Blazic et al (2016) the introduction of these taxes is perceived by differently qualified professionals and the public.…”

Section: Introductionmentioning

confidence: 99%

Coefficients for Real Estate Tax in Statutory Cities of the Czech Republic

Kukalová¹,

Regnerova²,

Pfeiferová³

et al. 2022

Proceedings of the International Scientific Conference Hradec Economic Days 2022

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The paper focuses on real estate tax coefficients and their use in selected municipalities in the Czech Republic. Real estate tax is one of the tax revenues, which make up on average 67% of municipal budget revenues in the Czech Republic. Municipalities in the Czech Republic can, based on the decision of the council, adjust the amount of coefficients and thus increase the real estate tax revenue. The objective of our paper is to evaluate the use of real estate tax coefficients in the period 2016-2020 by statutory cities in the Czech Republic:

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Section: Introductionmentioning

confidence: 99%

Coefficients for Real Estate Tax in Statutory Cities of the Czech Republic

Kukalová¹,

Regnerova²,

Pfeiferová³

et al. 2022

Proceedings of the International Scientific Conference Hradec Economic Days 2022

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“…Makovská et al (2020) discusses the possible dependence of the size of the real estate tax rate and the local political cycle in selected municipalities in Poland. Polish municipalities have more freedom in formulating real estate rates than Czech municipalities Olejniczak et al (2020). Blazic et al (2016) emphasizes the different perception of the effect of the introduction of real estate tax from the perspective of qualified professionals and the general public.…”

Section: Introductionmentioning

confidence: 99%

Coefficients of Real Estate Tax: Case Study of the Czech Republic

Kukalová¹,

Pfeiferová²,

Kuchařová³

et al. 2021

Hradec Economic Days

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The paper focuses on the use of the possible potential of real estate tax revenues by municipalities in the Czech Republic. Municipalities can set or adjust the rate of coefficients for real estate tax. The objective of the paper is to evaluate how municipalities in the Czech Republic use the possibility of introducing or adjusting real estate tax coefficients, and then determine the potential for possible revenues from this tax. The evaluation of revenues from real estate tax is performed for the period 2016-2018. The data were provided by the Financial Administration of the Czech Republic. The coefficient 1.5 was used in the analyzed period by 8-24% of municipalities depending on the type of real estate, the local coefficient was used by more than 9% of municipalities. The potential revenue from real estate tax was determined in three model cases on the basis of data for 2018. If all municipalities in the Czech Republic set both coefficients, revenue from real estate tax would increase by CZK 54.3 billion to CZK 62.1 billion per year. The share of real estate tax revenue in municipal tax revenues would increase from 4.76% to 27.45%.

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Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce

Felis¹,

Otczyk²

2021

StudiaBAS

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The article explores the subject of diversification of local tax policy and its fiscal consequences in Poland in 2007–2019. It focuses on various types of municipalities and tax governance tools they use (establishing tax rates, applying tax exemptions and non-statutory reliefs). The analysed taxes include immovable property taxes (property tax, agricultural tax) and movable property ones (tax on means of transport). Theoretical and empirical analyses confirmed the hypotheses. Polish municipalities utilize tax governance tools on a small scale and their taxation policies differ depending on the category of local tax and the type of municipality.

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Real Property Tax in Polish Communes of the Polish-Czech Border Region

Cited by 3 publications

References 0 publications

Coefficients for Real Estate Tax in Statutory Cities of the Czech Republic

Coefficients for Real Estate Tax in Statutory Cities of the Czech Republic

Coefficients of Real Estate Tax: Case Study of the Czech Republic

Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce

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