Urbanization and Local Taxes –the Case of the Czech Republic Focused on the Infrastructure Charge

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00122267" target="_blank" >RIV/00216224:14220/21:00122267 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/UrbanisationAndLocalGovernments" target="_blank" >http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/UrbanisationAndLocalGovernments</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4335/2021.7" target="_blank" >10.4335/2021.7</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Urbanization and Local Taxes –the Case of the Czech Republic Focused on the Infrastructure Charge

Popis výsledku v původním jazyce

The urbanisation is connected with the higher costs of cities for the management, because they are responsible for local infrastructure and services. The legal regulation of local taxes and especially the infrastructure charge in the Czech Republic is not sufficient. The sources for local budgets might be found in the recurrent property tax. There are already instruments connected with the urbanisation. The location rent reflects the fact that the more inhabitants are living in the municipality, the higher are the costs for local transportation systems, education, communal services incl. the infrastructure, public security, healthcare, culture, etc. The local coefficient can be applied for all types of immovable property in the municipality's territory, except for agricultural land, and it might multiply the final immovable property tax by 2, 3, 4, or 5. With regard to the urbanisation and related infrastructure investments, it would be useful if municipalities get the right to apply the local coefficient only at specific parts of the municipality or for specific types of property. Such a recurrent property tax regulation connected with the planning contracts between municipalities and private developers might be an ideal approach in the area of local taxes, infrastructure financing, and urbanisation.

Název v anglickém jazyce

Urbanization and Local Taxes –the Case of the Czech Republic Focused on the Infrastructure Charge

Popis výsledku anglicky

The urbanisation is connected with the higher costs of cities for the management, because they are responsible for local infrastructure and services. The legal regulation of local taxes and especially the infrastructure charge in the Czech Republic is not sufficient. The sources for local budgets might be found in the recurrent property tax. There are already instruments connected with the urbanisation. The location rent reflects the fact that the more inhabitants are living in the municipality, the higher are the costs for local transportation systems, education, communal services incl. the infrastructure, public security, healthcare, culture, etc. The local coefficient can be applied for all types of immovable property in the municipality's territory, except for agricultural land, and it might multiply the final immovable property tax by 2, 3, 4, or 5. With regard to the urbanisation and related infrastructure investments, it would be useful if municipalities get the right to apply the local coefficient only at specific parts of the municipality or for specific types of property. Such a recurrent property tax regulation connected with the planning contracts between municipalities and private developers might be an ideal approach in the area of local taxes, infrastructure financing, and urbanisation.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Urbanisation and Local Government(s)

ISBN

9789617124064

Počet stran výsledku

15

Strana od-do

123-137

Počet stran knihy

176

Název nakladatele

Lex Localis - Institute for Local Self-Government Maribor

Místo vydání

Maribor

Kód UT WoS kapitoly

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