About: Importance of the recurrent tax on immovable property in the tax systems of EU countries

Facets (new session)
Description
Metadata
Settings
- owl:sameAs
- Inference Rule:

About: Importance of the recurrent tax on immovable property in the tax systems of EU countries Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on the defined timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defining the theoretical basis for the application of this tax in modern tax systems and its conflict with the issue of double taxation. This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on the defined timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defining the theoretical basis for the application of this tax in modern tax systems and its conflict with the issue of double taxation. (en)
Title	Importance of the recurrent tax on immovable property in the tax systems of EU countries Importance of the recurrent tax on immovable property in the tax systems of EU countries (en)
skos:prefLabel	Importance of the recurrent tax on immovable property in the tax systems of EU countries Importance of the recurrent tax on immovable property in the tax systems of EU countries (en)
skos:notation	RIV/62156489:43110/14:00230302!RIV15-MSM-43110___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	6
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Andrlík, Břetislav Formanová, Lucie
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	20936
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/14:00230302
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	municipality; tax system; European union; recurrent tax on real estate property (en)
http://linked.open.../riv/klicoveSlovo	European union municipality tax system recurrent tax on real estate property
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[C31624C78539]
http://linked.open...i/riv/nazevZdroje	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...v/svazekPeriodika	62
http://linked.open...iv/tvurceVysledku	Andrlík, Břetislav Formanová, Lucie
issn	1211-8516
number of pages	8 (xsd:int)
http://bibframe.org/vocab/doi	10.11118/actaun201462061213
http://localhost/t...ganizacniJednotka	43110

Faceted Search & Find service v1.16.118 as of Jun 21 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 67 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software