The Effectivity of Local Fee Collection: Case Study in Selected Municipalities of the South Bohemian District, Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F22%3A91208" target="_blank" >RIV/60460709:41110/22:91208 - isvavai.cz</a>
Result on the web
<a href="http://pub.lex-localis.info/index.php/LexLocalis/article/view/1743" target="_blank" >http://pub.lex-localis.info/index.php/LexLocalis/article/view/1743</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4335/20.3.479-499(2022)" target="_blank" >10.4335/20.3.479-499(2022)</a>
Alternative languages
Result language
čeština
Original language name
The Effectivity of Local Fee Collection: Case Study in Selected Municipalities of the South Bohemian District, Czech Republic
Original language description
Local fees and tax income are one of the income sources of a municipality budget. Their size and collection is regulated by the municipality and a particular state. 12 municipalities of the South Bohemian District were chosen according to their size to find out the efficiency of the collection of the higher mentioned income. Next, a relationship between individual shares and size of selected municipalities in number of inhabitants was calculated based on shares among city fees, tax income and total income. The size of yields in local fees differs and the size of municipality (based on the number of inhabitants) is not the main factor of the difference. Yields of municipalities are also influenced by geographical and economic factors (e.g.: growth of tourism, Český Krumlov). Furthermore, absence of any relationship among local fees, tax income and total income was found within selected municipalities.
Czech name
The Effectivity of Local Fee Collection: Case Study in Selected Municipalities of the South Bohemian District, Czech Republic
Czech description
Local fees and tax income are one of the income sources of a municipality budget. Their size and collection is regulated by the municipality and a particular state. 12 municipalities of the South Bohemian District were chosen according to their size to find out the efficiency of the collection of the higher mentioned income. Next, a relationship between individual shares and size of selected municipalities in number of inhabitants was calculated based on shares among city fees, tax income and total income. The size of yields in local fees differs and the size of municipality (based on the number of inhabitants) is not the main factor of the difference. Yields of municipalities are also influenced by geographical and economic factors (e.g.: growth of tourism, Český Krumlov). Furthermore, absence of any relationship among local fees, tax income and total income was found within selected municipalities.
Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Lex Localis
ISSN
1581-5374
e-ISSN
1581-5374
Volume of the periodical
20
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
21
Pages from-to
479-499
UT code for WoS article
000820288500001
EID of the result in the Scopus database
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