Urbanization and Local Taxes –the Case of the Czech Republic Focused on the Infrastructure Charge
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00122267" target="_blank" >RIV/00216224:14220/21:00122267 - isvavai.cz</a>
Result on the web
<a href="http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/UrbanisationAndLocalGovernments" target="_blank" >http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/UrbanisationAndLocalGovernments</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4335/2021.7" target="_blank" >10.4335/2021.7</a>
Alternative languages
Result language
angličtina
Original language name
Urbanization and Local Taxes –the Case of the Czech Republic Focused on the Infrastructure Charge
Original language description
The urbanisation is connected with the higher costs of cities for the management, because they are responsible for local infrastructure and services. The legal regulation of local taxes and especially the infrastructure charge in the Czech Republic is not sufficient. The sources for local budgets might be found in the recurrent property tax. There are already instruments connected with the urbanisation. The location rent reflects the fact that the more inhabitants are living in the municipality, the higher are the costs for local transportation systems, education, communal services incl. the infrastructure, public security, healthcare, culture, etc. The local coefficient can be applied for all types of immovable property in the municipality's territory, except for agricultural land, and it might multiply the final immovable property tax by 2, 3, 4, or 5. With regard to the urbanisation and related infrastructure investments, it would be useful if municipalities get the right to apply the local coefficient only at specific parts of the municipality or for specific types of property. Such a recurrent property tax regulation connected with the planning contracts between municipalities and private developers might be an ideal approach in the area of local taxes, infrastructure financing, and urbanisation.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Urbanisation and Local Government(s)
ISBN
9789617124064
Number of pages of the result
15
Pages from-to
123-137
Number of pages of the book
176
Publisher name
Lex Localis - Institute for Local Self-Government Maribor
Place of publication
Maribor
UT code for WoS chapter
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