The development of real property tax - the case of city of Košice
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RIS BIB ENDNOTEThe development of real property tax - the case of city of Košice
Publication date: 17.12.2020
Financial Law Review, 2020, Issue 20 (4)/ 2020, pp. 82 - 104
https://doi.org/10.4467/22996834FLR.20.022.13094Authors
The development of real property tax - the case of city of Košice
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.
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Information: Financial Law Review, 2020, Issue 20 (4)/ 2020, pp. 82 - 104
Article type: Original article
Department of Financial Law, Tax Law, and Economics Pavol Jozef Šafárik University in Košice, Faculty of Law.
Department of Financial Law, Tax Law, and Economics Pavol Jozef Šafárik University in Košice, Faculty of Law.
Published at: 17.12.2020
Article status: Open
Licence: CC BY-NC-ND
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