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Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F20%3A43918882" target="_blank" >RIV/62156489:43110/20:43918882 - isvavai.cz</a>

  • Result on the web

    <a href="https://doi.org/10.11118/actaun202068060973" target="_blank" >https://doi.org/10.11118/actaun202068060973</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.11118/actaun202068060973" target="_blank" >10.11118/actaun202068060973</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic

  • Original language description

    The paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to five times the immovable property tax that is 100% public budgets of local governments (municipalities) since 2009. As part of the paper, our own questionnaire survey was conducted across municipalities in the Czech Republic with the aim of identifying positive and negative consequences of application or non-application of this tax instrument at the level of local governments. Results of the research clearly demonstrate the use of the local coefficient, despite its potential high budget revenue is not high at all. In 2020, only 10.43% municipalities from all over the Czech Republic applied it. A research survey conducted among municipalities focused on obtaining information on the reasons for the low use of the local coefficient. To this end, two research questions were formulated &quot;Do municipalities have sufficient information on local coefficient issues?&quot; and &quot;May the introduction of a local coefficient result in a loss in the communal elections?&quot; The questionnaire survey showed that 91% municipalities know about their possibility to apply a local coefficient, but do not use it. Moreover, it was found that if the local coefficient is introduced at the right time or handling additional tax revenues of the municipality is transparent, its introduction does not affect the election result of the political party that declared it by a generally valid decree.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2020

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

  • ISSN

    1211-8516

  • e-ISSN

  • Volume of the periodical

    68

  • Issue of the periodical within the volume

    6

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    14

  • Pages from-to

    973-986

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85097928894