Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F21%3A39917374" target="_blank" >RIV/00216275:25410/21:39917374 - isvavai.cz</a>

Result on the web

<a href="https://www.sciendo.com/article/10.2478/cejpp-2021-0004" target="_blank" >https://www.sciendo.com/article/10.2478/cejpp-2021-0004</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/cejpp-2021-0004" target="_blank" >10.2478/cejpp-2021-0004</a>

Result language

angličtina

Original language name

Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas

Original language description

In this study, we argue that a historical background of the region matters in tax mimicking and yardstick competition as a matter of principle. We seek to determine factors supporting the policy of the high local property tax in the Czech Republic. Based on the statistical and spatial data of 6,258 municipalities between 2009 and 2019, the results show that the municipalities burdened by large industrial facilities, as well as municipalities in the functional urban areas (FUAs), apply the policy of higher property taxation twice frequently than the rest. On the other hand, the industrial stimuli keep enfeebling after 2010, and the number of local governments preferring high property taxation is variegated across different FUAs. The causal analysis based on Granger’s approach concludes an existence of cumulative effects of both industry and the FUAs, which push the municipalities with large industrial facilities located within an FUA to increase the property taxes. From the mimicking point of view, we found that mimicking policy is an important phenomenon among the municipalities of Czech Republic; however, it has different impacts on both stimuli (Industry and FUA). The analysis suggests that it rather incites the municipalities within the FUA to increase the local property taxes.

Czech name

—

Czech description

—

Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

—

OECD FORD branch

50602 - Public administration

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Central European Journal of Public Policy

ISSN

1802-4866

e-ISSN

—

Volume of the periodical

15

Issue of the periodical within the volume

5

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

12

Pages from-to

55-66

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-85104377396