This article is focused on the real estate tax in the Czech and Slovak Republics. Different approaches to the tax are applied (determination of construction elements and tax collection method) in both states, hence the reason for conducting research in these states. Many researchers deal with real estate taxes from the perspective of municipalities or states. The motivation for this research was finding solutions for real estate tax reform in the Czech Republic from the perspective of taxpayers. 1352 questionnaires were evaluated (839 from the Czech Republic and 513 from the Slovak Republic). The tax justification was reviewed with regard to investing the revenues from real estate tax into improving the life of citizens in the municipality. The questionnaire using was assessed within the descriptive statistics, the Kruskal-Wallis test and the Pearson chi-square test. Based on empirical research, the median real estate tax is lower in the Czech Republic when compared to Slovakia. Nevertheless, the percentage of respondents who perceive the tax burden as high is 3.3% higher in the Czech Republic than in Slovakia. The perception of tax justice varies. Respondents in the Czech Republic perceive less improvement in their municipal infrastructure. Conversely, almost half of the respondents from Slovakia mentioned improvements in infrastructure in the municipality. The majority of respondents in both countries knew how collected funds are utilized and what specific projects were carried out in their respective municipalities.

中文翻译：

---

捷克和斯洛伐克共和国的房地产税收细节

本文重点介绍捷克和斯洛伐克共和国的房地产税。这两个州采用不同的税收方法（确定建筑元素和征税方法），因此在这些州进行研究的原因。许多研究人员从市政府或州的角度处理房地产税。这项研究的动机是从纳税人的角度寻找捷克共和国房地产税改革的解决方案。评估了 1352 份问卷（839 份来自捷克共和国，513 份来自斯洛伐克共和国）。审查了将房地产税收入投资于改善本市公民生活的税收理由。使用的问卷在描述性统计中进行了评估，Kruskal-Wallis 检验和 Pearson 卡方检验。根据实证研究，与斯洛伐克相比，捷克共和国的房地产税中位数较低。尽管如此，捷克共和国认为税收负担较高的受访者比例比斯洛伐克高 3.3%。对税收正义的看法各不相同。捷克共和国的受访者认为其市政基础设施的改善较少。相反，几乎一半的斯洛伐克受访者提到了该市基础设施的改善。这两个国家的大多数受访者都知道如何使用收集到的资金以及在各自的城市开展了哪些具体项目。尽管如此，捷克共和国认为税收负担较高的受访者比例比斯洛伐克高 3.3%。对税收正义的看法各不相同。捷克共和国的受访者认为其市政基础设施的改善较少。相反，几乎一半的斯洛伐克受访者提到了该市基础设施的改善。这两个国家的大多数受访者都知道如何使用收集到的资金以及在各自的城市开展了哪些具体项目。尽管如此，捷克共和国认为税收负担较高的受访者比例比斯洛伐克高 3.3%。对税收正义的看法各不相同。捷克共和国的受访者认为其市政基础设施的改善较少。相反，几乎一半的斯洛伐克受访者提到了该市基础设施的改善。这两个国家的大多数受访者都知道如何使用收集到的资金以及在各自的城市开展了哪些具体项目。斯洛伐克近一半的受访者提到了该市基础设施的改善。这两个国家的大多数受访者都知道如何使用收集到的资金以及在各自的城市开展了哪些具体项目。斯洛伐克近一半的受访者提到了该市基础设施的改善。这两个国家的大多数受访者都知道如何使用收集到的资金以及在各自的城市开展了哪些具体项目。