The Role of Spa and Recreational Stay Fee in Budget of Spa Municipalities in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Role of Spa and Recreational Stay Fee in Budget of Spa Municipalities in the Czech Republic

Popis výsledku v původním jazyce

This paper characterizes local fees under Act no. 565/1990 Coll ., Local fees with focusing on evaluation of the role of the spa and recreational stay fee in the budgets of all spa municipalities in the Czech Republic in 2001-2014. The aim of this paperis to show stagnant or decreasing tendency of tax revenue of spa and recreational stay fee in budgets of all spa municipalities in the Czech Republic. The fee is assessed in relation to tax revenue and total income of selected municipalities. These municipalities are divided into six categories according to the size and the number of inhabitants in particular municipality. The relationship of Spa and recreational stay fee, for the purpose of this paper, is not evaluated relative to expenditures to so-called functional infrastructure of towns and cities, which forms suitable aesthetic and natural environment and ensuring of the possibility of socio-cultural and sports activities. The mentioned areas of expenditure are usually paid from b

Název v anglickém jazyce

The Role of Spa and Recreational Stay Fee in Budget of Spa Municipalities in the Czech Republic

Popis výsledku anglicky

This paper characterizes local fees under Act no. 565/1990 Coll ., Local fees with focusing on evaluation of the role of the spa and recreational stay fee in the budgets of all spa municipalities in the Czech Republic in 2001-2014. The aim of this paperis to show stagnant or decreasing tendency of tax revenue of spa and recreational stay fee in budgets of all spa municipalities in the Czech Republic. The fee is assessed in relation to tax revenue and total income of selected municipalities. These municipalities are divided into six categories according to the size and the number of inhabitants in particular municipality. The relationship of Spa and recreational stay fee, for the purpose of this paper, is not evaluated relative to expenditures to so-called functional infrastructure of towns and cities, which forms suitable aesthetic and natural environment and ensuring of the possibility of socio-cultural and sports activities. The mentioned areas of expenditure are usually paid from b

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Theoretical and Practical Aspects of Public Finance 2015 : proceedings of the 20th international conference

ISBN

978-80-245-2094-0

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

13-19

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

17. 4. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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