The article deals with the evaluation of the impact of real estate tax reforms on their tax burden in the Czech Republic in the years 1993–2024. Real estate tax is one of the direct taxes, and in comparison, with income taxes, its importance lies mainly in providing income for local budgets. The unit type of tax rate specifically determines real estate rates. Facts, that tax reform in the area or real estate tax are minimal, the tax burden is often decreasing. As the tax burden decreases, so does the tax revenue. However, when tax reform occurs, this reform is often characterized by a significant increase in the tax burden. This is also evidenced by the last implemented tax reform in 2024 when rates increased by approximately 80%. The previous tax reform occurred in 2010 and increased rates by 100%. Despite this increase, the real tax burden decreased compared to the first analysed year 1993 and the last year 2024. The results of the regression analysis show that inflation is the factor that negatively affects tax revenue. To minimalize a decrease in tax revenue from 2024, a provision containing an inflation coefficient is implemented in the legislation as part of the 2024 reform. Conversely, a reduction in the tax burden was not found for real estate intended for permanent housing in small municipalities with up to 600 inhabitants. On the contrary, there was an increase in the tax burden. Scientific methods such as analysis and comparison, as well as regression and correlation analysis are used to achieve the paper’s goals.
В статье рассматривается оценка влияния налоговых реформ по налогу на недвижимость на налоговую нагрузку по недвижимости в Чешской Республике в 1993–2024 гг. Налог на недвижимость является одним из прямых налогов и по сравнению с налогами на прибыль его значение заключается в основном в обеспечении доходов местных бюджетов. В налоге на недвижимость используются твердые ставки. Несмотря на то, что налоговая реформа в области обложения недвижимости и сам налог минимальны, налоговая нагрузка зачастую снижается. По мере снижения налоговой нагрузки уменьшаются налоговые поступления. Однако, когда происходит налоговая реформа, она сопровождается значительным увеличением налоговой нагрузки. Об этом свидетельствует последняя реализованная налоговая реформа в 2024 г., когда ставки выросли примерно на 80%. Предыдущая налоговая реформа была проведена в 2010 г. и повысила ставки на 100%. Несмотря на рост ставок, реальная налоговая нагрузка снизилась по сравнению с первым анализируемым 1993 г. и последним 2024 г. Результаты регрессионного анализа показывают, что инфляция является фактором, негативно влияющим на налоговые поступления. Для минимизации снижения налоговых поступлений с 2024 г. в законодательство в рамках реформы 2024 г. внедряется норма, содержащая коэффициент инфляции. И наоборот, снижение налоговой нагрузки не было обнаружено для недвижимости, предназначенной для постоянного проживания в небольших муниципалитетах с численностью населения до 600 человек. Там произошло увеличение налоговой нагрузки. Для достижения поставленных целей работы используются такие научные методы, как анализ и сравнение, а также регрессионный и корреляционный анализ.
Идентификаторы и классификаторы
Real estate tax has been part of the tax system of the Czech Republic since its inception in 1993. According to Radvan [1], this year was one of the most uncomplicated tax reforms in the world. During the entire period of validity of the Real Estate Tax Act, only two major tax reforms took
place in this area. The first reform took place in 2010. All applicable tax rates were increased by 100% as part of this reform
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Technological developments have fostered cross-border e-Commerce transactions. This study aims to reconstruct the concept of the meaning of physical presence in the criteria for identifying foreign individuals and foreign entities as permanent establishments. Reconstruction uses the terminology of physical presence, which is adjusted to the presence of a new post-pandemic order, namely maintaining distance in certain situations. The term maintaining distance is translated as the distance between foreign individuals, foreign entities, and service users. This study proposes a reconstruction of the concepts of physical presence, the subject of permanent establishments, and the objects of permanent establishments. The concept of Significant Economic Presence is relevant to the fulfilment of three criteria: revenue, digital, and user. The reconstruction of permanent establishments involves determining the digital and user aspects. Reconstruction of permanent establishments involves determining the digital aspect of income. This study proves the hypothesis that the addition of Significant Economic Presence criteria to the determination of permanent establishments in e-commerce transactions increases the fairness of taxation rights in the source country. Therefore, it is necessary to review the determination of permanent establishments, especially e-commerce transactions, which are not limited to a physical presence with a wider scope through revenue, digital, and user criteria. This study makes a theoretical contribution to the significance of economic presence by replacing the meaning of the physical presence of a permanent establishment. Thus, the potential for permanent establishment taxation is not limited to the potential value-added tax but can also be on the potential income tax.
For countries focused on the extraction and processing of natural resources, including Russia, a crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. This study seeks to gauge the extent of oil rent extraction into the Russian budget and suggest strategies to enhance the efficacy of redistributing oil rent to the state budget. Our hypothesis proposes that export customs duties, compared to the mineral extraction tax, prove more effective in achieving the desired redistribution from resource users to the budget. To assess the extent of oil rent extraction, we devised a methodology based on calculating the oil rent generated in Russia. This method
involves measuring the difference between the income generated by the oil industry and the total expenses incurred by oil sector companies. Our analysis reveals that, from 2005 to 2022, up to 87% of the oil rent generated in Russia was extracted through rent payments to the state budget. However, in recent years, the degree of oil rent extraction has decreased to 56%. This decline can be attributed to the tax maneuver initiated in Russia since 2015, entailing a reduction and eventual elimination of export customs duties, coupled with an increase in the mineral extraction tax rate. Our results indicate a diminishing effectiveness of rent-based taxation in Russia due to the reduced fiscal significance of rent payments. Furthermore, their regulatory function, designed to incentivize taxpayers for investment contributions, has weakened. These
findings offer valuable insights for shaping fiscal policies and lay the groundwork for further research in this domain.
Издательство
- Издательство
- БГУ
- Регион
- Россия, Иркутск
- Почтовый адрес
- 664025, Иркутская обл, г Иркутск, Кировский р-н, ул Ленина, д 11
- Юр. адрес
- 664025, Иркутская обл, г Иркутск, Кировский р-н, ул Ленина, д 11
- ФИО
- Игнатенко Виктор Васильевич (Ректор)
- E-mail адрес
- info@bgu.ru
- Контактный телефон
- +7 (395) 2522677
- Сайт
- https:/bgu.ru