The Role of Property Tax in Municipal Budget
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00137740" target="_blank" >RIV/00216224:14220/24:00137740 - isvavai.cz</a>
Result on the web
<a href="https://administrativescience.com/index.php/instadm/onlinefirst/view/135" target="_blank" >https://administrativescience.com/index.php/instadm/onlinefirst/view/135</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.54201/iajas.135" target="_blank" >10.54201/iajas.135</a>
Alternative languages
Result language
angličtina
Original language name
The Role of Property Tax in Municipal Budget
Original language description
Tax revenues of municipalities can be divided into shared and entrusted (own, local) taxes in the Czech Republic. There are several local taxes sensu lato, the most important of which is the immovable property tax. This article is set to evaluate its role in the Czech municipal budgets, predominantly by way of comparing the economic data concerning the revenues of local selfgovernment units in OECD countries. From a legal perspective, the text describes and critically analyzes the legal regulation of the Czech immovable property tax and specifically points out municipalities’ potential to influence their revenue with regard to political debates and recent changes in legal regulation. In the discussion part, the challenges connected with the changes in the legal regulation of the immovable property tax and changes in the budget determination of taxes are defined, and the impacts of these changes are analyzed in details. The authors argue that the role of the property tax is negligible and municipalities must rely on sources of funding other than local taxes to meet their statutory obligations.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
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
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Institutiones Administrationis - Journal of Administrative Sciences
ISSN
2786-1929
e-ISSN
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Volume of the periodical
4
Issue of the periodical within the volume
2
Country of publishing house
HU - HUNGARY
Number of pages
12
Pages from-to
19-30
UT code for WoS article
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EID of the result in the Scopus database
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