Specifics of Real Estate Taxation in the Czech and Slovak Republics

Šárka Sobotovičová () and Jana Janoušková
Additional contact information
Šárka Sobotovičová: Silesian University in Opava
Jana Janoušková: Silesian University in Opava

International Advances in Economic Research, 2020, vol. 26, issue 3, No 5, 273-287

Abstract: Abstract This article is focused on the real estate tax in the Czech and Slovak Republics. Different approaches to the tax are applied (determination of construction elements and tax collection method) in both states, hence the reason for conducting research in these states. Many researchers deal with real estate taxes from the perspective of municipalities or states. The motivation for this research was finding solutions for real estate tax reform in the Czech Republic from the perspective of taxpayers. 1352 questionnaires were evaluated (839 from the Czech Republic and 513 from the Slovak Republic). The tax justification was reviewed with regard to investing the revenues from real estate tax into improving the life of citizens in the municipality. The questionnaire using was assessed within the descriptive statistics, the Kruskal-Wallis test and the Pearson chi-square test. Based on empirical research, the median real estate tax is lower in the Czech Republic when compared to Slovakia. Nevertheless, the percentage of respondents who perceive the tax burden as high is 3.3% higher in the Czech Republic than in Slovakia. The perception of tax justice varies. Respondents in the Czech Republic perceive less improvement in their municipal infrastructure. Conversely, almost half of the respondents from Slovakia mentioned improvements in infrastructure in the municipality. The majority of respondents in both countries knew how collected funds are utilized and what specific projects were carried out in their respective municipalities.

Keywords: Real estate tax; Immovable property; Tax administration; Tax rate; Tax coefficient; Tax beneficiary; E62 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/s11294-020-09800-5 Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:iaecre:v:26:y:2020:i:3:d:10.1007_s11294-020-09800-5

Ordering information: This journal article can be ordered from
http://www.springer.com/economics/journal/11294

DOI: 10.1007/s11294-020-09800-5

Access Statistics for this article

International Advances in Economic Research is currently edited by Katherine S. Virgo

More articles in International Advances in Economic Research from Springer, International Atlantic Economic Society Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().