The Role of Property Tax in Municipal Budget

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00137740" target="_blank" >RIV/00216224:14220/24:00137740 - isvavai.cz</a>

Výsledek na webu

<a href="https://administrativescience.com/index.php/instadm/onlinefirst/view/135" target="_blank" >https://administrativescience.com/index.php/instadm/onlinefirst/view/135</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.54201/iajas.135" target="_blank" >10.54201/iajas.135</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Role of Property Tax in Municipal Budget

Popis výsledku v původním jazyce

Tax revenues of municipalities can be divided into shared and entrusted (own, local) taxes in the Czech Republic. There are several local taxes sensu lato, the most important of which is the immovable property tax. This article is set to evaluate its role in the Czech municipal budgets, predominantly by way of comparing the economic data concerning the revenues of local selfgovernment units in OECD countries. From a legal perspective, the text describes and critically analyzes the legal regulation of the Czech immovable property tax and specifically points out municipalities’ potential to influence their revenue with regard to political debates and recent changes in legal regulation. In the discussion part, the challenges connected with the changes in the legal regulation of the immovable property tax and changes in the budget determination of taxes are defined, and the impacts of these changes are analyzed in details. The authors argue that the role of the property tax is negligible and municipalities must rely on sources of funding other than local taxes to meet their statutory obligations.

Název v anglickém jazyce

The Role of Property Tax in Municipal Budget

Popis výsledku anglicky

Tax revenues of municipalities can be divided into shared and entrusted (own, local) taxes in the Czech Republic. There are several local taxes sensu lato, the most important of which is the immovable property tax. This article is set to evaluate its role in the Czech municipal budgets, predominantly by way of comparing the economic data concerning the revenues of local selfgovernment units in OECD countries. From a legal perspective, the text describes and critically analyzes the legal regulation of the Czech immovable property tax and specifically points out municipalities’ potential to influence their revenue with regard to political debates and recent changes in legal regulation. In the discussion part, the challenges connected with the changes in the legal regulation of the immovable property tax and changes in the budget determination of taxes are defined, and the impacts of these changes are analyzed in details. The authors argue that the role of the property tax is negligible and municipalities must rely on sources of funding other than local taxes to meet their statutory obligations.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

Institutiones Administrationis - Journal of Administrative Sciences

ISSN

2786-1929

e-ISSN

—

Svazek periodika

4

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

12

Strana od-do

19-30

Kód UT WoS článku

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EID výsledku v databázi Scopus

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