Municipal charges on communal waste: do they compete with the immovable property tax?

2019 ◽  
Vol 24 (2) ◽  
pp. 148-165 ◽  
Author(s):  
Michal Radvan
Keyword(s):  
Czech Republic ◽  
Property Tax ◽  
The Czech Republic ◽  
Content Type ◽  
Local Coefficient ◽  
Administrative Costs ◽  
State Tax ◽  
The Cost ◽  
The Given ◽  
The Ideal

Purpose The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs. Design/methodology/approach To reach the aim, it was necessary to analyze the number of municipalities increasing the property tax by the local coefficient and abolishing the charge on communal waste to save money for the waste charges administration. The evidence of municipalities applying the local coefficient was used as a basis for the research. To get the information on charges on communal waste collected in these municipalities with the local coefficient within the past at least five taxable periods, the information from Monitor was used. If there was any such a significant change, then it was necessary to use the bylaws and to do thorough analysis of the reasons. Findings The hypothesis that a high number of municipalities in the Czech Republic are replacing the charge on communal waste with the local coefficient applicable for the immovable property tax was rejected. In the opinion of the author, the ideal approach is to have just one local tax – immovable property tax. This tax is administered by the state tax office and the revenue should cover the cost of waste management. Adopting only the property tax increased by the local coefficient, it is necessary to explain the benefits to the taxpayers, that is, locals and voters. Originality/value The research on the given topic was never done in the Czech Republic, as there is no evidence of local charges collected in individual municipalities.

scholarly journals Immovable Property Tax Exemptions as a Tool of Tax Policy

2019 ◽  
pp. 497-504
Author(s):  
Michal Radvan
Keyword(s):  
Czech Republic ◽  
Tax Policy ◽  
Local Governments ◽  
Property Tax ◽  
New Classification ◽  
The Czech Republic ◽  
Tax Exemptions ◽  
State And Local ◽  
The Given

This text is dea ling with the exemptions from the immovable propert y tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed or disproved is that the Immovable Property Tax Act enables the implementation of the tax policy of both state and local governments. At the end, possible regulations de lege ferenda are drafted.

scholarly journals The Role of Fiscal Decentralization in Municipal Budgets: Case of the Czech Republic

2021 ◽  
Vol 12 (1) ◽  
pp. 61-76
Author(s):  
Břetislav Andrlík ◽  
Martina Halamová ◽  
Lucie Formanová
Keyword(s):  
Czech Republic ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Property Tax ◽  
Economic Situation ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Current Economic Situation ◽  
To Come

Abstract Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective features. Although the significance of immovable property tax in the process of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to evaluate the role of immovable property tax in budgets of Czech municipalities through its impact on the resulting balance of financial management of a particular municipality. The role of immovable property tax is assessed against its importance for the municipal budget. The data concerning financial management of municipalities, the amount of receipts of immovable property tax and the possibilities of utilization of the local coefficient in the year 2019 are analyzed in detail. The results identified by the analysis are compared with the situation in 2012 and it may be stated that although the role of immovable property tax in municipal budgets has decreased if compared with the year 2012, it still represents a significant income of Czech municipalities. At the same time, the current economic situation suggests that the importance of immovable property tax will increase in the years to come.

scholarly journals IMMOVABLE PROPERTY TAX IN THE CZECH REPUBLIC AS AN INSTRUMENT OF FISCAL DECENTRALIZATION

2016 ◽  
Vol 22 (6) ◽  
pp. 767-782 ◽  
Author(s):  
Jana JANOUŠKOVÁ ◽  
Šárka SOBOTOVIČOVÁ
Keyword(s):  
Czech Republic ◽  
Statistical Data ◽  
Fiscal Decentralization ◽  
Property Tax ◽  
The Other ◽  
Primary Research ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Tax Revenues ◽  
Local Coefficients

The issue of fiscal decentralization is connected with efforts to build a space for own decision-making in municipalities when raising funds. In the framework of fiscal decentralization, municipalities in the Czech Republic have an opportunity to influence immovable property tax revenues. The aim of the research is to find out the municipalities’ attitude towards the possibility of increasing immovable property tax revenues through a coefficient and how this option is used by municipalities. In the article, there is a description of the immovable property tax development in the Czech Republic on the basis of time series. The research relies on the evaluation of secondary statistical data and on the results of primary research focused on the application of the local coefficient. Municipalities have the option to edit tax components and the amount of tax reflects then the specificities and needs of the community. However, almost 92% of municipalities still postpone the introduction of a local coefficient. The motivation for the introduction of local coefficients was an increase in municipalities’ revenues generally or the need to fund specific projects. On the other hand the empirical research showed that some form of compensation is introduced in 46% of the municipalities.

Competition in the sparkling wine market in the Czech Republic

2019 ◽  
Vol 32 (1) ◽  
pp. 1-21
Author(s):  
Tibor Kostovčík ◽  
Karel Šrédl ◽  
Dita Hommerová
Keyword(s):  
Czech Republic ◽  
Sparkling Wine ◽  
Oligopolistic Competition ◽  
The Czech Republic ◽  
Content Type ◽  
Market Structures ◽  
Oligopolistic Market ◽  
Retail Chains ◽  
Wine Market ◽  
The Given

Purpose Vine growing for the production of wine constitutes one of the major areas of agriculture of the Czech Republic, and in recent years, it has been qualitatively improved. The purpose of this paper is to find out whether oligopolistic market structures have come into being on the sparkling wine market in the Czech Republic, and whether some wine firms have a dominant position on the sparkling wine market. Design/methodology/approach The purpose of this study is to find, compare and carry out a statistical analysis of data on the production and sale of sparkling wines in the Czech Republic, in particular the indicators of the sales and profits of the dominant producer, Bohemia Sekt. In retail chains in the Czech Republic, the price of domestic and foreign sparkling wines was then compared with a comparative analysis. Findings The dominant seller of sparkling wine on the Czech market is Bohemia Sekt, which is also the largest domestic non-sparkling and sparkling wine producer. Bohemia Sekt sold 11 m bottles of sparkling wine on the Czech market in 2015 and maintained a 67 per cent share of the domestic market. Traditionally, Christmas time and the end of the year is the main season for selling sparkling wines in the Czech Republic, as more than one-third of the annual production of all wineries is sold at this time. Originality/value The paper presents a finding about the consistency of the prices of sparkling wines offered in retail chains in the Czech Republic. This confirms the validity of using the model of oligopolistic competition with a dominant company on the sparkling wine market in the Czech Republic. The dominance of Bohemia Sekt in the given market is mainly due to the loyalty of Czech consumers to this brand.

scholarly journals Administrative costs of property tax in the Czech Republic

2010 ◽  
Vol 58 (6) ◽  
pp. 13-20 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Financial Institutions ◽  
Property Tax ◽  
Property Taxes ◽  
The Czech Republic ◽  
Administrative Costs ◽  
Group A ◽  
Definition Of ◽  
Gift Tax ◽  
Specific Number

The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008. It contains a theoretical definition of tax efficiency, and describes the types of costs connected with taxes. From this perspective it focuses on quantifying the direct administrative costs of inheritance tax, gift tax, property transfer tax and property tax. Direct measurement of administrative costs is done by using the method called WTE staff which classifies employees of regional financial institutions in separate groups and assigns each group a specific number of employees for each reference property taxes using the conversion factors. Then it defines the total expenditure of regional financial institutions using the coefficients for a particular monitored tax and it provides administrative costs as a percentage of property tax receipts. Finally, the results of measurements indicating the proposed amendment are discussed.

scholarly journals Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic

2020 ◽  
Vol 68 (6) ◽  
pp. 973-986
Author(s):  
Lucie Formanová ◽  
Martina Halamová ◽  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Questionnaire Survey ◽  
Local Governments ◽  
Property Tax ◽  
Sufficient Information ◽  
Negative Consequences ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Tax Revenues ◽  
Research Survey

The 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.

The Development of the Communication Skills of Individuals Living in Homes for People with Disabilities

2012 ◽  
Vol 2 (2) ◽  
pp. 56-70
Author(s):  
Petr Kopečný
Keyword(s):  
Czech Republic ◽  
Case Studies ◽  
Social Services ◽  
Communication Skills ◽  
Speech Therapy ◽  
People With Disabilities ◽  
Educational Support ◽  
The Czech Republic ◽  
The Subject ◽  
The Given

This paper concentrates on the area of special educational support provided to individuals living in homes for people with disabilities in the Czech Republic and presents partial research results illustrating the state of the provision of speech therapy to users of social services facilities falling under the jurisdiction of the Ministry of Labour and Social Affairs. The subject of the research is an analysis of support for the development of the communication skills of pupils living in social services facilities. The partial results of the research outline the approaches employed by the managerial staff of the given facilities in implementing special educational procedures, describe forms of speech therapy provision in homes for people with disabilities, and compare the attitudes of teachers and social services staff to the development of communication with the importance attributed to it by speech therapists and demonstrated by the case studies performed.

scholarly journals Methods for Estimating Avoidable Costs of Excessive Alcohol Consumption

2021 ◽  
Vol 18 (9) ◽  
pp. 4964
Author(s):  
Beata Gavurova ◽  
Miriama Tarhanicova
Keyword(s):  
Czech Republic ◽  
Alcohol Consumption ◽  
Data Availability ◽  
Excessive Alcohol Consumption ◽  
Public Authorities ◽  
The Czech Republic ◽  
Cost Of Disease ◽  
Lost Productivity ◽  
Excessive Alcohol ◽  
The Cost

Background: Alcohol is a risk factor with serious consequences for society and individuals. This study aims to present methods and approaches that might be used to estimate the costs related to excessive alcohol consumption. It emphasizes the need for general methods and approaches that are easily applicable, because the level of digitalization and data availability vary across regions. The lack of data makes many methods inapplicable and useless. The ease of applicability will help to make cost-of-illness studies and their results comparable globally. Methods: This study is based on data from the Czech Republic in 2017. Drinking alcohol results in costs of healthcare, social care, law enforcement, and administrative costs of public authorities. To quantify the cost of drinking in the Czech Republic, the top-down approach, bottom-up approach, human capital approach and attributable fractions were used. Results: In 2017, the cost related to alcohol was estimated at 0.66% of the national GDP. Lost productivity represented 54.45% of total cost related to alcohol. All cost related to alcohol is considered to be avoidable. Conclusions: The methods and approaches applied to estimate the cost of disease or any other health issue should be generalized regarding the availability of data and specifics of provided services to people who are addicted or have any kind of disability.

Public leadership and strategies of Czech municipalities during the COVID-19 pandemic – municipal activism vs municipal passivism

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michal Plaček ◽  
David Špaček ◽  
František Ochrana
Keyword(s):  
Czech Republic ◽  
Local Governments ◽  
Strategic Behavior ◽  
Participant Observation ◽  
Capital City ◽  
The Czech Republic ◽  
Content Type ◽  
Public Leadership

PurposeThis paper discusses the role of public leadership and the strategic response of local governments to the external shock caused by the COVID-19 pandemic. The authors examine the typical Czech response with regard to how the leadership of municipalities in the Czech Republic responded to this extremely negative external stimulus.Design/methodology/approachThe authors use qualitative research methods for this investigation. They have chosen the case study method (see Yin, 2009; Stake, 1995; Klonoski, 2013). The general case is the Czech Republic. Mini-cases consist of municipalities from the Znojmo region, municipalities of the Central Bohemian region and the municipal districts in the capital city of Prague. Furthermore, the method of participant observation was used.FindingsThe authors’ analysis of the problem of local government responses to the pandemic crisis shows that municipal leaders responded with a variety of (non-)adaptation strategies. It appears that certain framework factors influenced the various local governments' behavior.Originality/valueThe article examines the strategic behavior of Czech municipal leaders regarding the pandemic crisis based on the observation of the reactions of local governments in the Czech Republic to the pandemic crisis and strives to define their basic strategies.

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