Perception of Housing Taxation in the Czech Republic

IF 1.1 Q3 ECONOMICS
Jana Janoušková, Šárka Sobotovičová
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Abstract

Housing taxation is considered the most obvious tax system inequity. Therefore, this type of taxation should be in line with the benefit principle. This article examines the attitudes of citizens towards residential building taxation in the Czech Republic. The aim of this paper is to evaluate the perception of residential building tax burden by taxpayers who own a house or apartment for housing based on primary research. The research was conducted in the Czech Republic using a questionnaire in 2021 and 2022. Differences in the tax burden perception in relation to improvements in quality of life in a municipality and use of compensation by providing financial benefit in favor of resident citizens are investigated in the context of municipality size. It was found that the majority of respondents in all municipality size categories perceived the tax burden as reasonable. Citizens' positive attitudes towards the taxation of their residential buildings were influenced not only by the quality-of-life improvement in the municipality, but also by the transparency of the municipality's financial management. By compensating for the tax on residential buildings through providing a financial benefit, some municipalities reduced the tax burden for their resident citizens and shifted the tax burden, within the limits of the law, to buildings for business and recreation. The most common forms of financial benefits included reducing or eliminating municipal waste fees.

Abstract Image

捷克共和国对住房税的看法
住房税被认为是最明显的税制不公平现象。因此,此类税收应符合惠益原则。本文探讨了捷克共和国公民对住宅建筑税的态度。本文的目的是在初步研究的基础上,评估拥有住房或公寓的纳税人对住宅建筑税负的看法。研究于 2021 年和 2022 年在捷克共和国进行,使用的是调查问卷。本文以城市规模为背景,调查了纳税人对改善城市生活质量以及通过为居民提供经济利益来使用补偿的税负认知差异。结果发现,在所有城市规模类别中,大多数受访者认为税收负担是合理的。市民对住宅楼税收的积极态度不仅受到市政当局生活质量提高的影响,还受到市政当局财务管理透明度的影响。一些市政当局通过提供财政优惠来补偿住宅建筑的税收,从而减轻了居民的税收负担,并在法律允许的范围内将税收负担转移到商业和娱乐建筑上。最常见的财政补贴形式包括减少或取消城市垃圾处理费。
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来源期刊
CiteScore
1.50
自引率
8.30%
发文量
19
期刊介绍: International Advances in Economic Research (IAER) was established to promote the dissemination of economic and financial research within the international community. Founded in 1995 by the International Atlantic Economic Society, a need was identified to provide the latest research on today''s economic policies and tomorrow''s economic and financial conditions. Economists can no longer be concerned with professional developments only in their home country. Research by scholars in one country can easily have implications for other countries, yet often vital results are not shared. Economic restructuring in a shrinking world demands close analysis and careful interpretation. In IAER, authors from around the globe look at these issues, coming together in the cross-fertilization of multinational ideas. The journal provides economists, financial specialists, and scholars in related disciplines with much-needed opportunities to share their insights with worldwide colleagues. Policy-oriented, empirical, and theoretical research papers in all economic and financial areas are welcome, without regard to methodological preferences or school of thought. All manuscripts are submitted to a double-blind, peer review process. In addition to formal publication of full-length articles, IAER provides an opportunity for less formal communication through its Research Notes section. A small point may not be worthy of a full-length, formal paper but is important enough to warrant dissemination to other researchers. Research in progress may be of interest to other scholars in the field. A research approach ending in negative results needs to be shared to save others similar pitfalls. Research Notes has been established to facilitate this form of communication. The section provides a means by which short manuscripts of less than 200 words can quickly appear in IAER. The review process for these shorter manu scripts is usually completed within 30 days. Officially cited as: Int Adv Econ Res
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