The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization
The literature concerned in fiscal federalism and fiscal decentralization promotes the sub‑national responsibility for sub‑national resources and spending. In this paper sub‑national tax revenues are compared to total tax revenues expressing the tax decentralization for the sample of EU 28 countries...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2017-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/65/4/1383/ |
| _version_ | 1819200347862728704 |
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| author | Lenka Maličká |
| author_facet | Lenka Maličká |
| author_sort | Lenka Maličká |
| collection | DOAJ |
| description | The literature concerned in fiscal federalism and fiscal decentralization promotes the sub‑national responsibility for sub‑national resources and spending. In this paper sub‑national tax revenues are compared to total tax revenues expressing the tax decentralization for the sample of EU 28 countries. Beside it, the main part of sub‑national taxes, the immovable property tax – tax on land building or other structure, is compared to total sub‑national tax revenues. Using the GMM system estimation determinants of sub‑national tax revenues, real estate tax revenues and tax decentralization are investigated on the sample of EU countries. Results show the significant negative relation between GDP per capita growth, population density and inflation rate and all variables in question. In the case of sub‑national government real estate tax revenues the positive relation with public debt is observed. |
| first_indexed | 2024-12-23T03:30:48Z |
| format | Article |
| id | doaj.art-576df70e27994c0b828bbd38208d02d4 |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-23T03:30:48Z |
| publishDate | 2017-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-576df70e27994c0b828bbd38208d02d42022-12-21T18:01:41ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102017-01-016541383139210.11118/actaun201765041383The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax DecentralizationLenka Maličká0Department of Finance, Faculty of Economics, Technical university of Košice, Letná 9, 040 01 Košice, Slovak RepublicThe literature concerned in fiscal federalism and fiscal decentralization promotes the sub‑national responsibility for sub‑national resources and spending. In this paper sub‑national tax revenues are compared to total tax revenues expressing the tax decentralization for the sample of EU 28 countries. Beside it, the main part of sub‑national taxes, the immovable property tax – tax on land building or other structure, is compared to total sub‑national tax revenues. Using the GMM system estimation determinants of sub‑national tax revenues, real estate tax revenues and tax decentralization are investigated on the sample of EU countries. Results show the significant negative relation between GDP per capita growth, population density and inflation rate and all variables in question. In the case of sub‑national government real estate tax revenues the positive relation with public debt is observed.https://acta.mendelu.cz/65/4/1383/Fiscal federalismfiscal decentralizationtax decentralizationsub‑national governmentlocal taximmovable property tax |
| spellingShingle | Lenka Maličká The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Fiscal federalism fiscal decentralization tax decentralization sub‑national government local tax immovable property tax |
| title | The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization |
| title_full | The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization |
| title_fullStr | The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization |
| title_full_unstemmed | The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization |
| title_short | The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization |
| title_sort | role of immovable property taxes in the eu countries taxes on land buildings and other structure in sub national tax revenues under the conditions of tax decentralization |
| topic | Fiscal federalism fiscal decentralization tax decentralization sub‑national government local tax immovable property tax |
| url | https://acta.mendelu.cz/65/4/1383/ |
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