Administrative costs of local fees. Case study of the South Moravian Region
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00092291" target="_blank" >RIV/00216224:14560/16:00092291 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >10.18267/pr.2016.sed.2155.8</a>
Alternative languages
Result language
angličtina
Original language name
Administrative costs of local fees. Case study of the South Moravian Region
Original language description
Local fees represent independent agenda of municipalities in which they have so called revenue autonomy. They decide on fees, rates, and taxpayers, ideally while respecting criteria of efficiency, effectiveness and responsiveness. It can be difficult in small municipalities (up to 1 000 inhabitants) in the Czech Re-public. They do not have the possibility to collect local fees as municipalities up to 5000 inhabitants (number of taxpayer, culture and accommodation facili-ties etc.). But, as analysis has showed, the costs of this agenda are very similar to the costs of larger municipalities. The aim of this paper is to determine the relative costs of collecting local fees in municipalities of the South Moravian Region and to discuss factors which can influence the results of analysis. Rela-tive costs are the ratio between administrative costs to collection of local fees and revenue of local fees.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50602 - Public administration
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 21th Internation Conference Theoretical and Practical Aspects of Public Finance 2016
ISBN
9788024521558
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
46-51
Publisher name
Oeconomica, Nakladatelství VŠE
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000392677500007