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The Role of Immovable Property Taxes in the EU Countries - Taxes on Land, Buildings and Other Structure in Sub-national Tax Revenues under the Conditions of Tax Decentralization

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  • Lenka Maličká

    (Department of Finance, Faculty of Economics, Technical university of Košice, Letná 9, 040 01 Košice, Slovak Republic)

Abstract

The literature concerned in fiscal federalism and fiscal decentralization promotes the sub-national responsibility for sub-national resources and spending. In this paper sub-national tax revenues are compared to total tax revenues expressing the tax decentralization for the sample of EU 28 countries. Beside it, the main part of sub-national taxes, the immovable property tax - tax on land building or other structure, is compared to total sub-national tax revenues. Using the GMM system estimation determinants of sub-national tax revenues, real estate tax revenues and tax decentralization are investigated on the sample of EU countries. Results show the significant negative relation between GDP per capita growth, population density and inflation rate and all variables in question. In the case of sub-national government real estate tax revenues the positive relation with public debt is observed.

Suggested Citation

  • Lenka Maličká, 2017. "The Role of Immovable Property Taxes in the EU Countries - Taxes on Land, Buildings and Other Structure in Sub-national Tax Revenues under the Conditions of Tax Decentralization," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(4), pages 1383-1392.
    • Handle: RePEc:mup:actaun:actaun_2017065041383
    DOI: 10.11118/actaun201765041383
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    1. Korytin, A.V. (Корытин, А.В.) & Shatalova, Svetlana Sergeevna (Шаталова, Светлана Сергеевна), 2016. "Improving the Mechanism of Taxation of Natural Persons Property [Совершенствование Механизма Налогообложения Недвижимости Физических Лиц]," Working Papers 2331, Russian Presidential Academy of National Economy and Public Administration.

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