Arrears on the tax on immovable property

Nedoplatky na dani z nemovitých věcí

Jana Janoušková and Šárka Sobotovičová

Český finanční a účetní časopis, 2017, vol. 2017, issue 1, 41-52

Abstract: Immovable property tax is not a significant tax in terms of public finances in the Czech Republic. However, it completes tax system and ensures stable tax revenues which are income of municipalities on whose territory the property is located. In the context of theoretical approaches and empirical studies the importance of this tax is often discussed topic. The aim of this paper is to evaluate the development of immovable property tax arrears in the context of tax imposed in the Czech Republics and identification tax arrears impact on municipality budgets. Cumulative immovable property tax arrears are decreasing in the last years and amount less than one percent of collectable tax arrears. Immovable property tax arrears have negative impact on municipality revenue, particularly in relation with the share of immovable property tax revenues on the total municipality revenues.

Keywords: Immovable property tax; Tax arrears; Municipal budget; Daň z nemovitých věcí; Daňové nedoplatky; Obecní rozpočty (search for similar items in EconPapers)
JEL-codes: H71 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.491.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.491.pdf (application/pdf)
free of charge

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:prg:jnlcfu:v:2017:y:2017:i:1:id:491:p:41-52

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.491

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().