The Development of Real Property Tax - The Case of City of Košice

Financial Law Review, 2020, Issue 20 (4), pp. 82-104. DOI: 10.4467/22996834FLR.20.022.13094

23 Pages Posted: 12 Mar 2021

See all articles by Anna Vartašova

Anna Vartašova

University of Pavol Jozef Šafárik in Kosice

Karolína Červená

Technical University in Košice (TUKE)

Date Written: December 20, 2020

Abstract

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.

Keywords: tax law, local taxation, real property tax, municipal

JEL Classification: K34

Suggested Citation

Vartašova, Anna and Červená, Karolína, The Development of Real Property Tax - The Case of City of Košice (December 20, 2020). Financial Law Review, 2020, Issue 20 (4), pp. 82-104. DOI: 10.4467/22996834FLR.20.022.13094, Available at SSRN: https://ssrn.com/abstract=3769820 or http://dx.doi.org/10.2139/ssrn.3769820

Anna Vartašova (Contact Author)

University of Pavol Jozef Šafárik in Kosice ( email )

Šrobárova 2
Košice, 041 32
Slovakia

Karolína Červená

Technical University in Košice (TUKE) ( email )

Letná 1/9
Košice, 04200
Slovakia

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