The dynamics of a policy of higher local property taxation applied by the Czech local governments: what should be learned?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F22%3A39918748" target="_blank" >RIV/00216275:25410/22:39918748 - isvavai.cz</a>

Result on the web

<a href="https://www.ramp.ase.ro/vol38/38-09.pdf" target="_blank" >https://www.ramp.ase.ro/vol38/38-09.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24818/amp/2022.38-09" target="_blank" >10.24818/amp/2022.38-09</a>

Result language

angličtina

Original language name

The dynamics of a policy of higher local property taxation applied by the Czech local governments: what should be learned?

Original language description

This paper presents the dynamics of an implementation of the policy of a higher local real estate coefficient as an innovation in the fiscal policy of local governments in post-communist Czechia. The punctuated equilibrium theory is applied in order to show the dynamics of diffusion of this fiscal innovation among 6,258 municipalities in the period 2009–2021. In order to get a more complex picture of local governments´ behaviour, dynamics are studied in a nexus of various approaches to fiscal federalism. In particular, the S-shaped curve and spatial analysis are employed within the analytical framework. The results suggest the policy of a higher local real estate coefficient is spreading out in municipalities known for a higher level of population and industry concentration where is a need for a high level of public services. Secondly, the policy is applied most frequently in populated areas and regions challenging structural challenges contributing to their depopulation. Thirdly, considering the election cycles, the local governments act on issues of a level of local taxation tactically. Finally, the spatial analysis revealed the approach of tactical changing of local taxes is rather concentrated in the north-western part of Czechia (i.e., in the underdeveloped region with obsolete economic structure). On the other hand, the spatial division of municipalities that surrounded the policy of higher local taxation is equal across the country. We also argue the impact of tax-mimicking behaviour may be less determinant than the previous studies suggested. On contrary, the factors like population density, depopulation, and substitution of the declining tax revenues seem to be more of determining factors for Czech municipalities.

Czech name

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Czech description

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Type

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

CEP classification

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OECD FORD branch

50602 - Public administration

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2022

Confidentiality

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

Name of the periodical

Administratie si Management Public

ISSN

1583-9583

e-ISSN

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Volume of the periodical

2022

Issue of the periodical within the volume

38

Country of publishing house

RO - ROMANIA

Number of pages

18

Pages from-to

144-161

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85132147184