The Inherently (Un)just Real Property Tax

• Autorzy: Radka MacGregor Pelikánová , Petra Jánošíková

Warianty tytułu

Nieodłącznie (nie)sprawiedliwy podatek od nieruchomości

• Języki publikacji: EN

Abstrakty

EN

The aim of this paper is to research, analyse and comparatively assess the real property tax and it´s Aristotelian (in)justice in various jurisdictions based on the stated quartet of hypotheses. Considering the high focus of jurisdictions on both sides of the Atlantic on human rights and democracy, it is highly relevant to pose the question centred around the hypotheses that (i) real property taxation, (ii) determination of basis, (iii) calculation and rate and (iv) use of proceeds of real property tax are (in)compatible with our perception of justice as founded by Aristotle. Various jurisdictions are analysed, while particular attention given to the Czech Republic jurisdiction case study. The research allows to enhance the understanding and appreciation of the real property tax system and offers preliminary suggestions and recommendations for its improvement in order to make it an effective, efficient and just fiscal tool matching the post-modern global society.(original abstract)

Celem artykułu jest zbadanie, analiza i porównawcza ocena podatku od nieruchomości i jego arystotelesowskiego wymiaru sprawiedliwości w różnych jurysdykcjach w oparciu o podany kwartet hipotez. Biorąc pod uwagę wysoki nacisk jurysdykcji po obu stronach Atlantyku na prawa człowieka i demokrację, bardzo istotne jest postawienie pytania skupionego wokół hipotez, że (i) opodatkowanie nieruchomości, (ii) określenie podstawy, (iii) obliczenie i stopa oraz (iv) wykorzystanie wpływów z podatku od nieruchomości jest (nie)zgodne z naszym postrzeganiem sprawiedliwości według Arystotelesa. Analizowane są różne jurysdykcje, przy czym szczególną uwagę zwraca się na studium przypadku dotyczące jurysdykcji Republiki Czeskiej. Badanie pozwala na lepsze zrozumienie i docenienie systemu podatku od nieruchomości i oferuje wstępne sugestie i zalecenia dotyczące jego ulepszenia, aby uczynić go skutecznym, wydajnym i spra- wiedliwym narzędziem fiskalnym, dopasowanym do postmodernistycznego społeczeństwa globalnego.(abstrakt oryginalny)

Słowa kluczowe

EN

Property tax; Justice; Tax rates; Taxation

PL

Podatek od nieruchomości; Sprawiedliwość; Stawki podatkowe; Opodatkowanie

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2018
• Numer: nr 519 Wrocław Conference in Finance: Contemporary Trends and Challenges
• Strony: 146--159

Twórcy

autor

Radka MacGregor Pelikánová

• University of West Bohemia in Plzeň

autor

Petra Jánošíková

• University of West Bohemia in Plzeň

Bibliografia

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Identyfikatory

DOI

10.15611/pn.2018.519.12