{"title":"Approaches to Real Estate Taxation in the Czech Republic and the EU Countries","authors":"Jana Janoušková, Šárka Sobotovičová","doi":"10.1007/s11294-020-09813-0","DOIUrl":"https://doi.org/10.1007/s11294-020-09813-0","url":null,"abstract":"Real estate taxes are not harmonized in the European Union. Individual states use different approaches when designing such taxes and the percentage of total tax revenues varies. Real estate tax revenues are low in the Czech Republic. This tax offers a potential source of increased revenue. The research seeks to identify whether different approaches affect real estate tax collection. The objective of this article is to evaluate approaches to real estate taxation in the respective states. Approaches were evaluated from the perspective of the tax beneficiary and by the design elements of the tax. Consequently, a comparison of transition and market economies was performed. This research evaluates secondary statistical data from the Financial Administration of the Czech Republic and Eurostat. The results of primary research conducted in the Czech Republic are also presented. Based on non-parametric tests, neither real estate tax as a percentage of total tax revenue nor real estate tax revenue per capita depend on who sets the design elements of the tax and who is the beneficiary. Differences between transition and market economies in the approach to real estate taxes were confirmed. In the area of real estate taxation, transition economies have not yet adapted to the trend, typical for market economies.","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"7 3","pages":""},"PeriodicalIF":1.2,"publicationDate":"2021-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138518189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analyzing the Gender Gap in Poland and Italy, and by Regions","authors":"F. Greselin, Alina Jȩdrzejczak","doi":"10.1007/s11294-020-09810-3","DOIUrl":"https://doi.org/10.1007/s11294-020-09810-3","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"26 1","pages":"433 - 447"},"PeriodicalIF":1.2,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11294-020-09810-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45503630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Is Lack of Morality an Explanation for the Economic and Financial Crisis? A Catholic Point of View","authors":"K. Katona","doi":"10.1007/s11294-020-09809-w","DOIUrl":"https://doi.org/10.1007/s11294-020-09809-w","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"26 1","pages":"407 - 418"},"PeriodicalIF":1.2,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11294-020-09809-w","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43835096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Is the Motion-Pictures Industry Recession Proof?","authors":"Tylor Orme, Harold L. Vogel","doi":"10.1007/s11294-020-09811-2","DOIUrl":"https://doi.org/10.1007/s11294-020-09811-2","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"26 1","pages":"363 - 375"},"PeriodicalIF":1.2,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11294-020-09811-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42336288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"European Insurance Markets in the Face of the 2007 Financial Crisis","authors":"A. Śliwiński, T. Michalski","doi":"10.1007/s11294-020-09808-x","DOIUrl":"https://doi.org/10.1007/s11294-020-09808-x","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"26 1","pages":"419 - 432"},"PeriodicalIF":1.2,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11294-020-09808-x","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43575470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Municipalities’ Decision to Care: At Home or in a Nursing Home","authors":"Theis Theisen","doi":"10.1007/s11294-020-09806-z","DOIUrl":"https://doi.org/10.1007/s11294-020-09806-z","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"26 1","pages":"327 - 342"},"PeriodicalIF":1.2,"publicationDate":"2020-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11294-020-09806-z","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48942944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluating European Bank Efficiency Using Data Envelopment Analysis: Evidence in the Aftermath of the Recent Financial Crisis","authors":"Candida Ferreira","doi":"10.1007/s11294-020-09807-y","DOIUrl":"https://doi.org/10.1007/s11294-020-09807-y","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"26 1","pages":"391 - 405"},"PeriodicalIF":1.2,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11294-020-09807-y","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41501663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Zuzana Vaculčikova, Z. Tučková, Arsen Samvel Jomardyan
{"title":"Destination Branding as an Effective Economic Tool for Increasing Awareness: Czech Republic Case Study","authors":"Zuzana Vaculčikova, Z. Tučková, Arsen Samvel Jomardyan","doi":"10.1007/s11294-020-09804-1","DOIUrl":"https://doi.org/10.1007/s11294-020-09804-1","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"26 1","pages":"453 - 455"},"PeriodicalIF":1.2,"publicationDate":"2020-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11294-020-09804-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49143974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jonathan E. Ogbuabor, A. Orji, Charles O Manasseh, Onyinye I. Anthony‐Orji
{"title":"Institutional Quality and Growth in West Africa: What Happened after the Great Recession?","authors":"Jonathan E. Ogbuabor, A. Orji, Charles O Manasseh, Onyinye I. Anthony‐Orji","doi":"10.1007/s11294-020-09805-0","DOIUrl":"https://doi.org/10.1007/s11294-020-09805-0","url":null,"abstract":"","PeriodicalId":45656,"journal":{"name":"International Advances in Economic Research","volume":"26 1","pages":"343 - 361"},"PeriodicalIF":1.2,"publicationDate":"2020-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s11294-020-09805-0","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44994872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}