Fees or Taxes - The Hamlet Question for the Czech Municipality
Fees or Taxes - The Hamlet Question for the Czech Municipality
Author(s): Pavlina Brabcová
Subject(s): Public Administration, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: tax; fee; local coefficient; fee for the municipal waste; vote; industry;
Summary/Abstract: This paper is focused on the analysis of the basic patterns of the municipal revenue in the Czech Republic, especially the trade-off between the tax and fee financing. Data reveals that the Czech municipalities often introduced local coefficient of 2 which doubled the basic property tax revenue. This is the mean value applied for more than one half of the surveyed units. Local fee is often introduced at the level of 500 CZK per capita. It seems that the municipality rather prefers such values, which are used by the vast majority of municipalities.
Book: European Financial Systems 2015: Proceedings of the 12th International Scientific Conference
- Page Range: 53-60
- Page Count: 8
- Publication Year: 2015
- Language: English
- Content File-PDF
