Real estate tax in the budgets of Czech municipalities

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10248257" target="_blank" >RIV/61989100:27510/21:10248257 - isvavai.cz</a>

Result on the web

<a href="https://www.ekf.vsb.cz/ves/cs/" target="_blank" >https://www.ekf.vsb.cz/ves/cs/</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Real estate tax in the budgets of Czech municipalities

Original language description

The Czech Republic is characterized by a very fragmented settlement structure, characterized by many small municipalities (up to a thousand inhabitants). One of the few ways to increase the amount of funds in the municipal budget is the introduction of a local coefficient according to § 12, Act No. 338/1992 Coll. on real estate tax. The paper evaluates the role of real estate tax in 2013-2020 from three perspectives: 1) according to the role of real estate tax (DzNV) in the budgets of municipalities in the Czech Republic; 2) according to the number of established local coefficients according to the size structure of municipalities; 3) according to the number of established local coefficients in municipalities within the territorial jurisdiction of the region of the Czech Republic in which the municipality is located. The analysis show that the share of the tax decreases in the observed period, although the collection of real estate tax itself increases over time. The number of introduced local coefficients in municipalities in the monitored period increased by 2.2% and the highest average growth rate in introduction was found in municipalities with less than 1,000 inhabitants. The regional comparison showed that the most frequently used local coefficient has the value &quot;2&quot;, but the share of municipalities with the established local coefficient is not comparable in the regions. The municipalities within the Central Bohemian Region most often introduce a higher local coefficient, while the smallest share is observed in municipalities in the Pardubice Region.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50206 - Finance

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

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

Article name in the collection

Public Economics and Administration 2021 : proceedings of the 14th international scientific conference : 8th September 2021, Ostrava, Czech Republic

ISBN

978-80-248-4580-7

ISSN

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e-ISSN

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Number of pages

13

Pages from-to

66-78

Publisher name

Vysoká škola báňská - Technická univerzita Ostrava

Place of publication

Ostrava

Event location

Ostrava

Event date

Sep 8, 2021

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

001069569800006