Administrative and relative costs of local fees. Case study of the South Moravian Region in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F17%3A00096062" target="_blank" >RIV/00216224:14560/17:00096062 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Administrative and relative costs of local fees. Case study of the South Moravian Region in the Czech Republic
Original language description
Local fees represent one of the sources of own revenues for municipalities in the Czech Republic; and the area in which municipalities have the highest revenue autonomy. Municipalities decide on fees, rates, and taxpayers, ideally while respecting criteria of efficiency and effectiveness. With respect to theory of scale economies, the smallest municipalities do not have to be ability to collect local fees effective as in the larger municipalities, with lowest costs. Even the administrative cost of municipality may be higher than revenue of local fees. The paper determines the administrative and relative costs of collecting local fees in municipalities of the South Moravian Region. The results show that administrative and relative costs decrease with population growth and after reaching a certain population limit, however again increase. The population and therefore taxpayers do not only effect on this course but also other factors such as the scope of municipality competences or fee rate.
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 21st International Conference Current Trends in Public Sector Research
ISBN
9788021084483
ISSN
2336-1239
e-ISSN
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Number of pages
8
Pages from-to
178-185
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Šlapanice
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000402427100022

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