Local taxes and their position in local self-government budgets (case study)

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F23%3A00132376" target="_blank" >RIV/00216224:14560/23:00132376 - isvavai.cz</a>
Result on the web
<a href="https://www.vsemba.sk/portals/0/Subory/vedecky%20casopis%2001%20-%202023%20-%2017102023.pdf" target="_blank" >https://www.vsemba.sk/portals/0/Subory/vedecky%20casopis%2001%20-%202023%20-%2017102023.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Local taxes and their position in local self-government budgets (case study)
Original language description
Significant changes in the financing of local self-governments have been brought about by fiscal decentralization, which has resulted in partial financial autonomy in relation to the levying of local taxes and fees. The aim of this paper is to evaluate local taxes and their position in local budgets using the example of three municipalities of different sizes. The substantive and value structure of local taxes and fees was assessed on the basis of selected indicators for the period 2016-2021. The analysis showed that all municipalities levy a local fee for municipal solid waste and small construction waste, a real estate tax, and a dog tax. Only two out of the three municipalities under study levy a tax for the use of public space. The importance of incomes from local taxes and fees is also demonstrated by the fact that while in a small municipality, the incomes from local taxes account on average for 45% of tax incomes, in a medium and large municipality this share is at 22% and 23% respectively. These incomes account for a similar share of total current incomes, while in a small municipality, they account for 42%, in a medium-sized and large municipality they account for 11.2% and 11.6% respectively.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Verejná správa a regionálny rozvoj: Ekonómia, manažment a marketing
ISSN
1337-2955
e-ISSN
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Volume of the periodical
9
Issue of the periodical within the volume
1
Country of publishing house
SK - SLOVAKIA
Number of pages
11
Pages from-to
9-19
UT code for WoS article
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EID of the result in the Scopus database
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