The taxation of agricultural land with the use of multi-criteria analysis
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Czech Academy of Agricultural Sciences
2016-05-01
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| Series: | Agricultural Economics (AGRICECON) |
| Subjects: | |
| Online Access: | https://agricecon.agriculturejournals.cz/artkey/age-201605-0001_the-taxation-of-agricultural-land-with-the-use-of-multi-criteria-analysis.php |
| _version_ | 1797900043563302912 |
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| author | Jan SIROKY Jirina KRAJCOVA Jana HAKALOVA |
| author_facet | Jan SIROKY Jirina KRAJCOVA Jana HAKALOVA |
| author_sort | Jan SIROKY |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-10T08:38:37Z |
| format | Article |
| id | doaj.art-c79e8be2da6244139bff401240557468 |
| institution | Directory Open Access Journal |
| issn | 0139-570X 1805-9295 |
| language | English |
| last_indexed | 2024-04-10T08:38:37Z |
| publishDate | 2016-05-01 |
| publisher | Czech Academy of Agricultural Sciences |
| record_format | Article |
| series | Agricultural Economics (AGRICECON) |
| spelling | doaj.art-c79e8be2da6244139bff4012405574682023-02-23T03:25:02ZengCzech Academy of Agricultural SciencesAgricultural Economics (AGRICECON)0139-570X1805-92952016-05-0162519720410.17221/183/2015-AGRICECONage-201605-0001The taxation of agricultural land with the use of multi-criteria analysisJan SIROKY0Jirina KRAJCOVA1Jana HAKALOVA2Faculty of Economics, Technical University Ostrava, Ostrava, Czech RepublicFaculty of Economics, Technical University Ostrava, Ostrava, Czech RepublicFaculty of Economics, Technical University Ostrava, Ostrava, Czech RepublicThe 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.https://agricecon.agriculturejournals.cz/artkey/age-201605-0001_the-taxation-of-agricultural-land-with-the-use-of-multi-criteria-analysis.phpagricultural landmulti-criteria analysisland taxationtax entitytax on acquisition of immovable propertytransfer for consideration |
| spellingShingle | Jan SIROKY Jirina KRAJCOVA Jana HAKALOVA The taxation of agricultural land with the use of multi-criteria analysis Agricultural Economics (AGRICECON) agricultural land multi-criteria analysis land taxation tax entity tax on acquisition of immovable property transfer for consideration |
| title | The taxation of agricultural land with the use of multi-criteria analysis |
| title_full | The taxation of agricultural land with the use of multi-criteria analysis |
| title_fullStr | The taxation of agricultural land with the use of multi-criteria analysis |
| title_full_unstemmed | The taxation of agricultural land with the use of multi-criteria analysis |
| title_short | The taxation of agricultural land with the use of multi-criteria analysis |
| title_sort | taxation of agricultural land with the use of multi criteria analysis |
| topic | agricultural land multi-criteria analysis land taxation tax entity tax on acquisition of immovable property transfer for consideration |
| url | https://agricecon.agriculturejournals.cz/artkey/age-201605-0001_the-taxation-of-agricultural-land-with-the-use-of-multi-criteria-analysis.php |
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