The Effectivity of Local Fee Collection: Case Study in Selected Municipalities of the South Bohemian District, Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F22%3A91208" target="_blank" >RIV/60460709:41110/22:91208 - isvavai.cz</a>

Výsledek na webu

<a href="http://pub.lex-localis.info/index.php/LexLocalis/article/view/1743" target="_blank" >http://pub.lex-localis.info/index.php/LexLocalis/article/view/1743</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4335/20.3.479-499(2022)" target="_blank" >10.4335/20.3.479-499(2022)</a>

Jazyk výsledku

čeština

Název v původním jazyce

The Effectivity of Local Fee Collection: Case Study in Selected Municipalities of the South Bohemian District, Czech Republic

Popis výsledku v původním jazyce

Local fees and tax income are one of the income sources of a municipality budget. Their size and collection is regulated by the municipality and a particular state. 12 municipalities of the South Bohemian District were chosen according to their size to find out the efficiency of the collection of the higher mentioned income. Next, a relationship between individual shares and size of selected municipalities in number of inhabitants was calculated based on shares among city fees, tax income and total income. The size of yields in local fees differs and the size of municipality (based on the number of inhabitants) is not the main factor of the difference. Yields of municipalities are also influenced by geographical and economic factors (e.g.: growth of tourism, Český Krumlov). Furthermore, absence of any relationship among local fees, tax income and total income was found within selected municipalities.

Název v anglickém jazyce

The Effectivity of Local Fee Collection: Case Study in Selected Municipalities of the South Bohemian District, Czech Republic

Popis výsledku anglicky

Local fees and tax income are one of the income sources of a municipality budget. Their size and collection is regulated by the municipality and a particular state. 12 municipalities of the South Bohemian District were chosen according to their size to find out the efficiency of the collection of the higher mentioned income. Next, a relationship between individual shares and size of selected municipalities in number of inhabitants was calculated based on shares among city fees, tax income and total income. The size of yields in local fees differs and the size of municipality (based on the number of inhabitants) is not the main factor of the difference. Yields of municipalities are also influenced by geographical and economic factors (e.g.: growth of tourism, Český Krumlov). Furthermore, absence of any relationship among local fees, tax income and total income was found within selected municipalities.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Lex Localis

ISSN

1581-5374

e-ISSN

1581-5374

Svazek periodika

20

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

21

Strana od-do

479-499

Kód UT WoS článku

000820288500001

EID výsledku v databázi Scopus

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