Real estate tax in the budgets of Czech municipalities

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10248257" target="_blank" >RIV/61989100:27510/21:10248257 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ekf.vsb.cz/ves/cs/" target="_blank" >https://www.ekf.vsb.cz/ves/cs/</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Real estate tax in the budgets of Czech municipalities

Popis výsledku v původním jazyce

The Czech Republic is characterized by a very fragmented settlement structure, characterized by many small municipalities (up to a thousand inhabitants). One of the few ways to increase the amount of funds in the municipal budget is the introduction of a local coefficient according to § 12, Act No. 338/1992 Coll. on real estate tax. The paper evaluates the role of real estate tax in 2013-2020 from three perspectives: 1) according to the role of real estate tax (DzNV) in the budgets of municipalities in the Czech Republic; 2) according to the number of established local coefficients according to the size structure of municipalities; 3) according to the number of established local coefficients in municipalities within the territorial jurisdiction of the region of the Czech Republic in which the municipality is located. The analysis show that the share of the tax decreases in the observed period, although the collection of real estate tax itself increases over time. The number of introduced local coefficients in municipalities in the monitored period increased by 2.2% and the highest average growth rate in introduction was found in municipalities with less than 1,000 inhabitants. The regional comparison showed that the most frequently used local coefficient has the value &quot;2&quot;, but the share of municipalities with the established local coefficient is not comparable in the regions. The municipalities within the Central Bohemian Region most often introduce a higher local coefficient, while the smallest share is observed in municipalities in the Pardubice Region.

Název v anglickém jazyce

Real estate tax in the budgets of Czech municipalities

Popis výsledku anglicky

The Czech Republic is characterized by a very fragmented settlement structure, characterized by many small municipalities (up to a thousand inhabitants). One of the few ways to increase the amount of funds in the municipal budget is the introduction of a local coefficient according to § 12, Act No. 338/1992 Coll. on real estate tax. The paper evaluates the role of real estate tax in 2013-2020 from three perspectives: 1) according to the role of real estate tax (DzNV) in the budgets of municipalities in the Czech Republic; 2) according to the number of established local coefficients according to the size structure of municipalities; 3) according to the number of established local coefficients in municipalities within the territorial jurisdiction of the region of the Czech Republic in which the municipality is located. The analysis show that the share of the tax decreases in the observed period, although the collection of real estate tax itself increases over time. The number of introduced local coefficients in municipalities in the monitored period increased by 2.2% and the highest average growth rate in introduction was found in municipalities with less than 1,000 inhabitants. The regional comparison showed that the most frequently used local coefficient has the value &quot;2&quot;, but the share of municipalities with the established local coefficient is not comparable in the regions. The municipalities within the Central Bohemian Region most often introduce a higher local coefficient, while the smallest share is observed in municipalities in the Pardubice Region.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

Public Economics and Administration 2021 : proceedings of the 14th international scientific conference : 8th September 2021, Ostrava, Czech Republic

ISBN

978-80-248-4580-7

ISSN

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e-ISSN

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Počet stran výsledku

13

Strana od-do

66-78

Název nakladatele

Vysoká škola báňská - Technická univerzita Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

8. 9. 2021

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

001069569800006