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The taxation of agricultural land with the use of multi-criteria analysis

Author

Listed:
  • Jan SIROKY

    (Faculty of Economics, Technical University Ostrava, Ostrava, Czech Republic)

  • Jirina KRAJCOVA

    (Faculty of Economics, Technical University Ostrava, Ostrava, Czech Republic)

  • Jana HAKALOVA

    (Faculty of Economics, Technical University Ostrava, Ostrava, Czech Republic)

Abstract

The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic - the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.

Suggested Citation

  • Jan SIROKY & Jirina KRAJCOVA & Jana HAKALOVA, 2016. "The taxation of agricultural land with the use of multi-criteria analysis," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(5), pages 197-204.
    • Handle: RePEc:caa:jnlage:v:62:y:2016:i:5:id:183-2015-agricecon
    DOI: 10.17221/183/2015-AGRICECON
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    References listed on IDEAS

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    1. Nobuo Akai & Hikaru Ogawa & Yoshitomo Ogawa, 2011. "Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 495-506, October.
    2. Lucie SEVEROVÁ & Jan CHROMÝ & Bohuslav SEKERKA & Alexandr SOUKUP, 2012. "Microeconomic aspects of government subsidies in the agricultural market," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(11), pages 542-548.
    3. Hana Bohušová & Patrik Svoboda, 2011. "What does the implementation of IFRS for SMEs bring for agricultural enterprises?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 81-90.
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