MÍSTNÍ KOEFICIENT JAKO NÁSTROJ PRO ZVÝŠENÍ VÝNOSŮ DANĚ Z NEMOVITÝCH VĚCÍ
LOCAL COEFFICIENT AS A TOOL TO INCREASE REVENUES FROM TAXES ON IMMOVABLE PROPERTY

Author(s): Jana Janoušková, Šárka Sobotovičová
Subject(s): Public Administration, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: immovable property tax; region; local coefficient; municipality;
Summary/Abstract: Incomes from immovable property tax fill up municipal budgets in all EU countries. In the Czech Republic, municipalities can affect revenues from taxes on immovable property in particular through coefficients. This paper focuses on possibilities for increasing revenues using the local coefficient, which is currently the most effective instrument to influence revenues from property taxation for municipal budgets due to its amount and area effect. Methodically, the research relies on the evaluation of internal secondary data from the General Financial Directorate of the Czech Republic. To make calculations, the data from the Czech Statistical Office and the results of primary research, which was conducted in the years 2014 – 2016, were also used. Local taxes and especially immovable property tax is considered the best municipal tax. This tax is associated with a number of questionable issues in context of valuation, determination of tax rate or polemics whether properties tax at all. The share of taxes on immovable property on municipalities’ tax revenue is generally low, but it varies among individual municipalities, especially in context of the local coefficient use. In small villages this tax represents a significant proportion of the total revenue of the municipality

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