The Role of Spa and Recreational Stay Fee in Budget of Spa Municipalities in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86096046" target="_blank" >RIV/61989100:27510/15:86096046 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
The Role of Spa and Recreational Stay Fee in Budget of Spa Municipalities in the Czech Republic
Original language description
This paper characterizes local fees under Act no. 565/1990 Coll ., Local fees with focusing on evaluation of the role of the spa and recreational stay fee in the budgets of all spa municipalities in the Czech Republic in 2001-2014. The aim of this paperis to show stagnant or decreasing tendency of tax revenue of spa and recreational stay fee in budgets of all spa municipalities in the Czech Republic. The fee is assessed in relation to tax revenue and total income of selected municipalities. These municipalities are divided into six categories according to the size and the number of inhabitants in particular municipality. The relationship of Spa and recreational stay fee, for the purpose of this paper, is not evaluated relative to expenditures to so-called functional infrastructure of towns and cities, which forms suitable aesthetic and natural environment and ensuring of the possibility of socio-cultural and sports activities. The mentioned areas of expenditure are usually paid from b
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Theoretical and Practical Aspects of Public Finance 2015 : proceedings of the 20th international conference
ISBN
978-80-245-2094-0
ISSN
—
e-ISSN
—
Number of pages
7
Pages from-to
13-19
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 17, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—

Similar results(10)