Local taxes and their position in local self-government budgets (case study)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F23%3A00132376" target="_blank" >RIV/00216224:14560/23:00132376 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.vsemba.sk/portals/0/Subory/vedecky%20casopis%2001%20-%202023%20-%2017102023.pdf" target="_blank" >https://www.vsemba.sk/portals/0/Subory/vedecky%20casopis%2001%20-%202023%20-%2017102023.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Local taxes and their position in local self-government budgets (case study)

Popis výsledku v původním jazyce

Significant changes in the financing of local self-governments have been brought about by fiscal decentralization, which has resulted in partial financial autonomy in relation to the levying of local taxes and fees. The aim of this paper is to evaluate local taxes and their position in local budgets using the example of three municipalities of different sizes. The substantive and value structure of local taxes and fees was assessed on the basis of selected indicators for the period 2016-2021. The analysis showed that all municipalities levy a local fee for municipal solid waste and small construction waste, a real estate tax, and a dog tax. Only two out of the three municipalities under study levy a tax for the use of public space. The importance of incomes from local taxes and fees is also demonstrated by the fact that while in a small municipality, the incomes from local taxes account on average for 45% of tax incomes, in a medium and large municipality this share is at 22% and 23% respectively. These incomes account for a similar share of total current incomes, while in a small municipality, they account for 42%, in a medium-sized and large municipality they account for 11.2% and 11.6% respectively.

Název v anglickém jazyce

Local taxes and their position in local self-government budgets (case study)

Popis výsledku anglicky

Significant changes in the financing of local self-governments have been brought about by fiscal decentralization, which has resulted in partial financial autonomy in relation to the levying of local taxes and fees. The aim of this paper is to evaluate local taxes and their position in local budgets using the example of three municipalities of different sizes. The substantive and value structure of local taxes and fees was assessed on the basis of selected indicators for the period 2016-2021. The analysis showed that all municipalities levy a local fee for municipal solid waste and small construction waste, a real estate tax, and a dog tax. Only two out of the three municipalities under study levy a tax for the use of public space. The importance of incomes from local taxes and fees is also demonstrated by the fact that while in a small municipality, the incomes from local taxes account on average for 45% of tax incomes, in a medium and large municipality this share is at 22% and 23% respectively. These incomes account for a similar share of total current incomes, while in a small municipality, they account for 42%, in a medium-sized and large municipality they account for 11.2% and 11.6% respectively.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Verejná správa a regionálny rozvoj: Ekonómia, manažment a marketing

ISSN

1337-2955

e-ISSN

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Svazek periodika

9

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

11

Strana od-do

9-19

Kód UT WoS článku

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EID výsledku v databázi Scopus

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