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Arrears on the tax on immovable property
[Nedoplatky na dani z nemovitých věcí]

Author

Listed:
  • Jana Janoušková
  • Šárka Sobotovičová

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.

Suggested Citation

  • Jana Janoušková & Šárka Sobotovičová, 2017. "Arrears on the tax on immovable property [Nedoplatky na dani z nemovitých věcí]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(1), pages 41-52.
    • Handle: RePEc:prg:jnlcfu:v:2017:y:2017:i:1:id:491:p:41-52
    DOI: 10.18267/j.cfuc.491
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    References listed on IDEAS

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    1. Brunner, Eric J. & Ross, Stephen L. & Simonsen, Becky K., 2015. "Homeowners, renters and the political economy of property taxation," Regional Science and Urban Economics, Elsevier, vol. 53(C), pages 38-49.
    2. Christopher Coombs & Nikias Sarafoglou & William Crosby, 2012. "Property Taxation, Capitalization, and the Economic Implications of Raising Property Taxes," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 18(2), pages 151-161, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Immovable property tax; Tax arrears; Municipal budget; Daň z nemovitých věcí; Daňové nedoplatky; Obecní rozpočty;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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