Open AccessThe development of real property tax - the case of city of Košice
Author(s) -
Anna Vartašová,
Karolína Červená
Publication year - 2020
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.20.022.13094
Subject(s) - revenue , legislation , property tax , property (philosophy) , tax revenue , government (linguistics) , government revenue , business , local government , revenue model , real property , public economics , economics , accounting , law , political science , philosophy , linguistics , epistemology
The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and flats and non-residential premises) within the period from 2005 to 2019, as well as the search for causal relations between legislation and reported revenue. Within the first stage of targeted research; the authors applied standard scientific methods and procedures, namely the study and analysis of legislation (selected laws and generally binding regulations), the database of available and requested numerical data and information, which were provided by the selected subject of local self-government - the City of Košice; in the second stage of targeted research the authors created through abstraction, comparison, induction and deduction their own results and conclusions, which are presented in this paper in textual and graphical forms.