The dynamics of a policy of higher local property taxation applied by the Czech local governments: what should be learned?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F22%3A39918748" target="_blank" >RIV/00216275:25410/22:39918748 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ramp.ase.ro/vol38/38-09.pdf" target="_blank" >https://www.ramp.ase.ro/vol38/38-09.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24818/amp/2022.38-09" target="_blank" >10.24818/amp/2022.38-09</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The dynamics of a policy of higher local property taxation applied by the Czech local governments: what should be learned?

Popis výsledku v původním jazyce

This paper presents the dynamics of an implementation of the policy of a higher local real estate coefficient as an innovation in the fiscal policy of local governments in post-communist Czechia. The punctuated equilibrium theory is applied in order to show the dynamics of diffusion of this fiscal innovation among 6,258 municipalities in the period 2009–2021. In order to get a more complex picture of local governments´ behaviour, dynamics are studied in a nexus of various approaches to fiscal federalism. In particular, the S-shaped curve and spatial analysis are employed within the analytical framework. The results suggest the policy of a higher local real estate coefficient is spreading out in municipalities known for a higher level of population and industry concentration where is a need for a high level of public services. Secondly, the policy is applied most frequently in populated areas and regions challenging structural challenges contributing to their depopulation. Thirdly, considering the election cycles, the local governments act on issues of a level of local taxation tactically. Finally, the spatial analysis revealed the approach of tactical changing of local taxes is rather concentrated in the north-western part of Czechia (i.e., in the underdeveloped region with obsolete economic structure). On the other hand, the spatial division of municipalities that surrounded the policy of higher local taxation is equal across the country. We also argue the impact of tax-mimicking behaviour may be less determinant than the previous studies suggested. On contrary, the factors like population density, depopulation, and substitution of the declining tax revenues seem to be more of determining factors for Czech municipalities.

Název v anglickém jazyce

The dynamics of a policy of higher local property taxation applied by the Czech local governments: what should be learned?

Popis výsledku anglicky

This paper presents the dynamics of an implementation of the policy of a higher local real estate coefficient as an innovation in the fiscal policy of local governments in post-communist Czechia. The punctuated equilibrium theory is applied in order to show the dynamics of diffusion of this fiscal innovation among 6,258 municipalities in the period 2009–2021. In order to get a more complex picture of local governments´ behaviour, dynamics are studied in a nexus of various approaches to fiscal federalism. In particular, the S-shaped curve and spatial analysis are employed within the analytical framework. The results suggest the policy of a higher local real estate coefficient is spreading out in municipalities known for a higher level of population and industry concentration where is a need for a high level of public services. Secondly, the policy is applied most frequently in populated areas and regions challenging structural challenges contributing to their depopulation. Thirdly, considering the election cycles, the local governments act on issues of a level of local taxation tactically. Finally, the spatial analysis revealed the approach of tactical changing of local taxes is rather concentrated in the north-western part of Czechia (i.e., in the underdeveloped region with obsolete economic structure). On the other hand, the spatial division of municipalities that surrounded the policy of higher local taxation is equal across the country. We also argue the impact of tax-mimicking behaviour may be less determinant than the previous studies suggested. On contrary, the factors like population density, depopulation, and substitution of the declining tax revenues seem to be more of determining factors for Czech municipalities.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Administratie si Management Public

ISSN

1583-9583

e-ISSN

—

Svazek periodika

2022

Číslo periodika v rámci svazku

38

Stát vydavatele periodika

RO - Rumunsko

Počet stran výsledku

18

Strana od-do

144-161

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85132147184