Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{2230197,
author = {Radvan, Michal and Papavasilevská, Sandra},
address = {Bialystok},
booktitle = {Investments and Public Finance},
doi = {http://dx.doi.org/10.15290/ipf.2022.17},
edition = {1.},
editor = {Moroz, S., Zawadzka-Pąk, U. (eds.)},
keywords = {Tax; property tax; tax on immovable property; investment apartment; investment dwelling house},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Bialystok},
isbn = {978-83-67169-11-0},
pages = {195-204},
publisher = {Temida 2},
title = {Taxation of Investment Apartments and Dwelling Houses},
url = {https://repozytorium.uwb.edu.pl/jspui/handle/11320/13997},
year = {2022}
}
TY - JOUR
ID - 2230197
AU - Radvan, Michal - Papavasilevská, Sandra
PY - 2022
TI - Taxation of Investment Apartments and Dwelling Houses
PB - Temida 2
CY - Bialystok
SN - 9788367169110
KW - Tax
KW - property tax
KW - tax on immovable property
KW - investment apartment
KW - investment dwelling house
UR - https://repozytorium.uwb.edu.pl/jspui/handle/11320/13997
N2 - The article deals with the property taxation of investment apartments and dwelling houses. This paper's main aim is to verify the hypothesis that to increase tax on investment apartments and investment dwelling houses, it is necessary to amend the Immovable Property Tax Act. To confirm or disprove the hypothesis, the investment property was defined as the second home if used for long-term or short-term rent or not used at all. The article briefly focuses on other taxes connected with the acquisition of immovable property, analyses de lege lata regulation of recurrent property tax on investment apartments and investment dwelling houses in the Czech Republic, and briefly introduces two main systems of property taxation (based on values and area). The hypothesis was disproved. If the property is used as the first home, the taxation is, in line with the policy at the national and local level, lower. These rules apply to the property, both taxpayer-owned and long-term rented, as the criteria are the usage of the property. Concerning the dwelling houses and apartments used for short-term rents (typically Airbnb type of accommodation) or other businesses, they should be taxed at a higher rate. However, the tax administration must strictly follow the legal text as the crucial for taxation is how the property is actually used. It is also necessary to check the periodicity of the contracts and who the tenants are, the service provided for the guests, the purpose of accommodation, who is responsible for routine maintenance and minor repairs, etc.
ER -
RADVAN, Michal a Sandra PAPAVASILEVSKÁ. Taxation of Investment Apartments and Dwelling Houses. In Moroz, S., Zawadzka-Pąk, U. (eds.). \textit{Investments and Public Finance}. 1. vyd. Bialystok: Temida 2, 2022, s.~195-204. ISBN~978-83-67169-11-0. Dostupné z: https://dx.doi.org/10.15290/ipf.2022.17.
|
