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.

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.

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.

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 The development of regional differentiation of office construction in the Czech Republic: 1990–2010

2015 ◽  
Vol 23 (1) ◽  
pp. 21-33
Author(s):  
Pavel Domalewski ◽  
Jan Baxa
Keyword(s):  
Spatial Distribution ◽  
Czech Republic ◽  
Questionnaire Survey ◽  
Large Scale ◽  
Capital City ◽  
Office Building ◽  
Regional Differentiation ◽  
Key Factors ◽  
The Czech Republic ◽  
Dominant Position

Abstract The factors that were crucial for the construction of administrative buildings in the regional capitals of the Czech Republic are subject to examination in this article. One primary question is whether the development of office construction reflects the qualitative importance of the cities, or whether there are some other regularities in the spatial distribution of construction. To identify the key factors, controlled interviews with experts professionally involved in the construction of administrative buildings were carried out, and these data were then extended as part of a large-scale questionnaire survey with other experts on the issue. The results have confirmed the dominant position of the capital city of Prague in terms of its qualitative importance, as the remaining regional capitals have less than one-tenth of the volume of modern office building areas. The greatest differences in the construction of administrative buildings have been noted in Brno and Ostrava, despite the fact that they exhibit similar characteristics when considered in the light of respondent-determined factors.

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.

scholarly journals Impact of Destination Image on Satisfaction and Loyalty

2020 ◽  
Vol 68 (1) ◽  
pp. 199-209
Author(s):  
Andrea Králiková ◽  
Astrid Peruthová ◽  
Kateřina Ryglová
Keyword(s):  
Czech Republic ◽  
Questionnaire Survey ◽  
Influential Factor ◽  
Destination Image ◽  
The Czech Republic ◽  
Tourist Destinations ◽  
Sense Of Security ◽  
Strong Competition ◽  
Quota Sampling ◽  
Intention To Revisit

Tourist destinations are currently subjects of strong competition and their visitors are influenced by various factors, including the image of a destination. This paper deals with the topic of destination image and its influence on the tourist overall satisfaction and loyalty towards a destination. The study is aiming at domestic tourists in the Czech Republic. The data were obtained through a questionnaire survey with quota sampling. Sixteen destination image factors were researched. Nine of the factors have an influence on overall satisfaction (the most influential one being the attractiveness of a destination, the uniqueness of a destination and the friendly acceptance by the locals). Eight factors were statistically proved to have an influence on loyalty by means of oral or online recommendation, with the most influential factor being the sense of security. Finally, four factors have an influence on loyalty by means of the intention to revisit a destination (the uniqueness of a destination, food, the suitability of a destination for summer and all-year-round holiday). The research results enable deeper understanding of the loyalty towards a destination which is very important for destination managers and services providers in destination.

scholarly journals Regional Branding: Customer’s Experience with the Certified Products

2018 ◽  
Vol 66 (6) ◽  
pp. 1549-1556 ◽  
Author(s):  
Klára Margarisová ◽  
Lucie Vokáčová ◽  
Kateřina Kuralová ◽  
Tomáš Hlavsa
Keyword(s):  
Czech Republic ◽  
Questionnaire Survey ◽  
The Czech Republic ◽  
Agricultural Produce ◽  
Regional Brand ◽  
The Given ◽  
The Relationship

This article focuses on the experience of Czech customers with the purchase of products labelled by the Association of Regional Brands and Bohemian Paradise Association. The aim of this paper is to evaluate selected indicators associated with purchasing certified regional products. The studied characteristics focus on the knowledge and perception of several chosen microregional brands and on the purchase of a certified product itself. The article presents the results of research conducted through a questionnaire survey, whose 1390 respondents are residents as well as visitors of eight different micro‑regions in the Czech Republic. Awareness of regional brands within the sample surveyed is around 46 %. The relationship between awareness of regional brand and respondents’ age, education and status towards the region has been identified. The perception of consumers considered, a brand is most often associated with tangible products, namely food and agricultural produce. Consumers view brands chiefly as a guarantee of production in the given region and a certain tradition. Most often, the respondents take notice of brands on the packaging of a particular certified product.

scholarly journals Regional Food Preference and Awareness of Regional Labels in Vysočina Region (Czech Republic)

2016 ◽  
Vol 8 (2) ◽  
pp. 109-122 ◽  
Author(s):  
Martina Chalupová ◽  
Martin Prokop ◽  
Stanislav Rojík
Keyword(s):  
Czech Republic ◽  
Regional Development ◽  
Correspondence Analysis ◽  
Questionnaire Survey ◽  
Food Preference ◽  
Longitudinal Research ◽  
Sociodemographic Factors ◽  
The Czech Republic ◽  
Regional Food ◽  
Regional Product

Abstract The article presents results of research on preference of the regional food in Vysočina Region in the Czech Republic, with main focus on awareness analysis of Vysočina regional labels. Presented findings are a part of longitudinal research that aims to analyse the evolution of Czech regional labels and their impact on regional development. The questionnaire survey was conducted between January and March 2015 on the sample of 819 respondents from the Vysočina Region. The data have been processed with correspondence analysis and showed that half of respondents prefer regional food, but the results differ in each district, the highest preferences were reported in Jihlava and Třebíč districts. Awareness of the regional labels is rising in comparison with results of the research in 2012. To test respondents’ knowledge they were asked to identify regional labels: two existing - VYSOČINA Regional Product®, Regional Food Vysočina Region and also nonexistent label From Our Region Vysočina. The awareness of regional labels was tested according to chosen sociodemographic factors: gender, age, residence in each district of the region and residence in town or village.

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