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http://hdl.handle.net/11320/14068
Tytuł: | Taxation of Investment Apartments and Dwelling Houses |
Autorzy: | Radvan, Michal Papavasilevská, Sandra |
Słowa kluczowe: | tax property tax tax on immovable property investment apartment investment dwelling houses |
Data wydania: | 2022 |
Data dodania: | 21-lis-2022 |
Wydawca: | Temida 2, przy współpracy i wsparciu finansowym Wydziału Prawa Uniwersytetu w Białymstoku |
Źródło: | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk, Białystok 2022, s. 195-204 |
Konferencja: | The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", Almaty, Republic of Kazakhstan, 23-24 September 2021 |
Abstrakt: | 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 longterm 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. |
Afiliacja: | Michal Radvan - Masaryk University, Czech Republic Sandra Papavasilevská - Masaryk University, Czech Republic |
E-mail: | Michal Radvan: michal.radvan@law.muni.cz Sandra Papavasilevská: 453838@mail.muni.cz |
URI: | http://hdl.handle.net/11320/14068 |
DOI: | 10.15290/IPF.2022.17 |
ISBN: | 978-83-67169-11-0 |
metadata.dc.identifier.orcid: | 0000-0002-9858-4555 |
Typ Dokumentu: | Book chapter |
Właściciel praw: | © Copyright by Temida 2 Białystok 2022 |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", 23-24 September 2021 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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M_Radvan_S_Papavasilevská_Taxation_of_Investment_Apartments_and_Dwelling_Houses.pdf | 120,51 kB | Adobe PDF | Otwórz |
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