Administrative costs of local fees. Case study of the South Moravian Region

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00092291" target="_blank" >RIV/00216224:14560/16:00092291 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >10.18267/pr.2016.sed.2155.8</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Administrative costs of local fees. Case study of the South Moravian Region

Popis výsledku v původním jazyce

Local fees represent independent agenda of municipalities in which they have so called revenue autonomy. They decide on fees, rates, and taxpayers, ideally while respecting criteria of efficiency, effectiveness and responsiveness. It can be difficult in small municipalities (up to 1 000 inhabitants) in the Czech Re-public. They do not have the possibility to collect local fees as municipalities up to 5000 inhabitants (number of taxpayer, culture and accommodation facili-ties etc.). But, as analysis has showed, the costs of this agenda are very similar to the costs of larger municipalities. The aim of this paper is to determine the relative costs of collecting local fees in municipalities of the South Moravian Region and to discuss factors which can influence the results of analysis. Rela-tive costs are the ratio between administrative costs to collection of local fees and revenue of local fees.

Název v anglickém jazyce

Administrative costs of local fees. Case study of the South Moravian Region

Popis výsledku anglicky

Local fees represent independent agenda of municipalities in which they have so called revenue autonomy. They decide on fees, rates, and taxpayers, ideally while respecting criteria of efficiency, effectiveness and responsiveness. It can be difficult in small municipalities (up to 1 000 inhabitants) in the Czech Re-public. They do not have the possibility to collect local fees as municipalities up to 5000 inhabitants (number of taxpayer, culture and accommodation facili-ties etc.). But, as analysis has showed, the costs of this agenda are very similar to the costs of larger municipalities. The aim of this paper is to determine the relative costs of collecting local fees in municipalities of the South Moravian Region and to discuss factors which can influence the results of analysis. Rela-tive costs are the ratio between administrative costs to collection of local fees and revenue of local fees.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 21th Internation Conference Theoretical and Practical Aspects of Public Finance 2016

ISBN

9788024521558

ISSN

—

e-ISSN

—

Počet stran výsledku

6

Strana od-do

46-51

Název nakladatele

Oeconomica, Nakladatelství VŠE

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000392677500007