DYNAMIKA VÝVOJE POLITIKY ZVÝŠENÉHO KOEFICIENTU DANĚ Z NEMOVITÝCH VĚCÍ V ČR
DYNAMICS OF THE POLICY OF THE INCREASED PROPERTY TAX COEFFICIENT IN CZECHIA

Author(s): Pavel Zdražil
Subject(s): Economic development, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: local taxation; local budgets; municipalities; Czech Republic;
Summary/Abstract: The aim of the contribution is to assess the development dynamics and spatial context of the implementation of the increased local real estate tax coefficient policy in the municipalities of Czechia. Based on the period of 2009-2021, an analysis is carried out at the level of all municipalities. It is based on the methods of aggregation and comparison. The late builds-up on the evaluation of the development of statistical characteristics, growth and ratio indices and also spatial distribution over time. The analysis shows that the possibility of increasing income through the real estate tax coefficient is utilized by more and more municipalities. Moreover, the phases of taxation increase correlate with the cycles of elections to municipal councils. From a spatial point of view, it the policy of increasing the property tax is mostly implemented by the north-western border of Czechia and in the vicinity of the largest centres – Prague, Brno and Ostrava. Furthermore, it is also used in important recreational areas and by municipalities that have large buildings sites in their land register (power plants, mining constructions, etc.). Hence, it seems the policy of higher taxation is driven by the effort to burden entities producing significant negative externalities.

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