人口的人口和经济特征是斯洛伐克共和国房地产税收入的决定因素

IF 1.3 Q1 LAW European Company and Financial Law Review Pub Date : 2022-12-30 DOI:10.4467/22996834flr.22.021.17139

Lenka Maličká, J. Lukáčová, Daniel Hadačová

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摘要

本文研究了斯洛伐克共和国市政人口的人口结构和经济结构与地方税收中房地产税的份额之间的关系。根据面板数据进行回归分析，包括生产性人口、失业人口、小学生、14岁以下人口、65岁以上人口占全市总人口的比例。这项研究涵盖了2005-2020年期间的2926个城市。估计结果表明，因变量与生产人口、失业人口、14岁以下人口等变量呈正相关。在涉及学生和65岁以上人口的变量中，观察到负相关关系。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

This paper examines how the demographic and economic structure of the municipalities´ population relates to the share of real property tax on local tax revenue in the Slovak republic. Shares of the productive population, unemployed population pupils, the population aged less than 14 years, and the population aged over 65 years in the total municipal population are involved in the regression analysis based on the panel data. The research covers 2,926 municipalities in the period 2005-2020. Estimation results show a positive relationship between the dependent variable and variables referring to the productive population, unemployed population, and population aged less than 14 years. A negative relationship is observed in the case of variables referring to pupils and the population aged over 65 years.

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.