Zobrazit minimální záznam

dc.contributor.authorFormanová, Lucie
dc.contributor.authorHalamová, Martina
dc.contributor.authorAndrlík, Břetislav
dc.date.accessioned2022-03-25T01:02:17Z
dc.date.available2022-03-25T01:02:17Z
dc.date.issued2020
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1534
dc.description.abstractThe paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to five times the immovable property tax that is 100% public budgets of local governments (municipalities) since 2009. As part of the paper, our own questionnaire survey was conducted across municipalities in the Czech Republic with the aim of identifying positive and negative consequences of application or non-application of this tax instrument at the level of local governments. Results of the research clearly demonstrate the use of the local coefficient, despite its potential high budget revenue is not high at all. In 2020, only 10.43% municipalities from all over the Czech Republic applied it. A research survey conducted among municipalities focused on obtaining information on the reasons for the low use of the local coefficient. To this end, two research questions were formulated "Do municipalities have sufficient information on local coefficient issues?" and "May the introduction of a local coefficient result in a loss in the communal elections?" The questionnaire survey showed that 91% municipalities know about their possibility to apply a local coefficient, but do not use it. Moreover, it was found that if the local coefficient is introduced at the right time or handling additional tax revenues of the municipality is transparent, its introduction does not affect the election result of the political party that declared it by a generally valid decree.en
dc.format973-986
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://doi.org/10.11118/actaun202068060973
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectImmovable property taxen
dc.subjectLocal coefficienten
dc.subjectMunicipal tax revenuesen
dc.subjectPolitical cycleen
dc.titleUtilization of a Local Coefficient for Immovable Property Tax in the Czech Republicen
dc.typeJ_ČLÁNEK
dc.date.updated2022-03-25T01:02:17Z
dc.description.versionOA
local.identifier.doi10.11118/actaun202068060973
local.identifier.scopus2-s2.0-85097928894
local.number6
local.volume68
local.identifier.obd43920323
local.identifier.e-issn2464-8310
dc.identifier.orcidFormanová, Lucie 0000-0002-8957-8583
dc.identifier.orcidAndrlík, Břetislav 0000-0002-7352-0774
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je CC BY-NC-ND 4.0