Administrative and relative costs of local fees. Case study of the South Moravian Region in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F17%3A00096062" target="_blank" >RIV/00216224:14560/17:00096062 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Administrative and relative costs of local fees. Case study of the South Moravian Region in the Czech Republic

Popis výsledku v původním jazyce

Local fees represent one of the sources of own revenues for municipalities in the Czech Republic; and the area in which municipalities have the highest revenue autonomy. Municipalities decide on fees, rates, and taxpayers, ideally while respecting criteria of efficiency and effectiveness. With respect to theory of scale economies, the smallest municipalities do not have to be ability to collect local fees effective as in the larger municipalities, with lowest costs. Even the administrative cost of municipality may be higher than revenue of local fees. The paper determines the administrative and relative costs of collecting local fees in municipalities of the South Moravian Region. The results show that administrative and relative costs decrease with population growth and after reaching a certain population limit, however again increase. The population and therefore taxpayers do not only effect on this course but also other factors such as the scope of municipality competences or fee rate.

Název v anglickém jazyce

Administrative and relative costs of local fees. Case study of the South Moravian Region in the Czech Republic

Popis výsledku anglicky

Local fees represent one of the sources of own revenues for municipalities in the Czech Republic; and the area in which municipalities have the highest revenue autonomy. Municipalities decide on fees, rates, and taxpayers, ideally while respecting criteria of efficiency and effectiveness. With respect to theory of scale economies, the smallest municipalities do not have to be ability to collect local fees effective as in the larger municipalities, with lowest costs. Even the administrative cost of municipality may be higher than revenue of local fees. The paper determines the administrative and relative costs of collecting local fees in municipalities of the South Moravian Region. The results show that administrative and relative costs decrease with population growth and after reaching a certain population limit, however again increase. The population and therefore taxpayers do not only effect on this course but also other factors such as the scope of municipality competences or fee rate.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50600 - Political science

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 21st International Conference Current Trends in Public Sector Research

ISBN

9788021084483

ISSN

2336-1239

e-ISSN

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Počet stran výsledku

8

Strana od-do

178-185

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Šlapanice

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000402427100022