Evaluation of Tax Incomes of Municipalities in Conditions of the Slovak and Czech Republics

2018 ◽  
Vol 21 (2) ◽  
pp. 16-27
Author(s):  
Viera Papcunová ◽  
Dana Országhová ◽  
Radomíra Hornyák Gregáňová
Keyword(s):  
Czech Republic ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
Total Current ◽  
Neoclassical Theory ◽  
The Czech Republic ◽  
Economic Entity ◽  
Cumulative Data ◽  
Long Time

Abstract The basis of neoclassical theory of fiscal policy is the significant rationality of economic subjects. Rationality results from the ability of these entities to optimize their decisions within a long time horizon, taking into account the activities of other entities, for example Government. An important economic entity is also municipalities and cities as representatives of local self-government. In most countries, fiscal decentralization has taken place in relation to local self-government which aim was reducing the local government's dependence on the state's financial management. Nevertheless, the state's incomes are still identifying as an important part of local budgets. The objective of the contribution is to evaluate the tax incomes of municipalities on the basis of selected indicators in the conditions of the Slovak Republic and the Czech Republic in the period 2009 - 2016. The basis for the analysis was cumulative data from municipalities in the Slovak Republic (2 890 municipalities) and cumulative data from municipalities in the Czech Republic (6 271 municipalities) processed in MS Excel. The analysis showed that incomes from tax of personal income represent on average over the analysed period 70% on tax incomes for municipalities in the Slovak Republic and 22% on tax incomes of municipalities in the Czech Republic. Within the structure of the current incomes of municipalities in the Slovak and Czech Republic, tax incomes represent an important component. At the level of municipalities in the Slovak Republic tax incomes represent on average over the analysed period 53% on total current incomes of municipalities and in municipalities in the Czech Republic tax incomes represent 52% on total current incomes of municipalities. Within the analysed period, we register a faster increase of the total current incomes in the municipalities in the Slovak Republic in comparison with the municipalities of the Czech Republic.

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 Financial and Personal Issues of the Transferred State Administration Competencies in the Building Procedure to Municipality Offices

2019 ◽  
Vol 16 (2) ◽  
pp. 45-52
Author(s):  
Ivana Lichnerová
Keyword(s):  
Czech Republic ◽  
Financial Management ◽  
Slovak Republic ◽  
The State ◽  
The Czech Republic ◽  
State Administration ◽  
Research Findings ◽  
State Subsidies

AbstractThe aim of the paper is to draw attention to consequences of the transfer of competency at the level of the building procedure from state authorities to municipal offices in the Slovak Republic and the Czech Republic. The defined research objective was achieved firstly by conducting controlled interviews with representatives of the building offices in the Nitra Region and, secondly, by analysis of financing of this competency from the obtained data from publicly available sources in both states. Secondly, the paper includes a comparison of the financial management of the transferred competencies at the level of the building procedure between the Nitra Region (Slovakia) and the Pardubice Region (Czech Republic). By conducting controlled interviews in the Nitra Region, we came to the conclusion of the financial under-dimensioning of this competency. By comparing the amount of state subsidies provided for the building procedure in both regions, significant differences were found. Based on our research findings, we recommend reassessing the state subsidies for the transferred competency in the field of building procedure.

scholarly journals Revenues of Municipalities as a Tool of Local Self-Government Development (Comparative Study)

2020 ◽  
Vol 10 (4) ◽  
pp. 101
Author(s):  
Viera Papcunová ◽  
Jarmila Hudáková ◽  
Michaela Štubňová ◽  
Marta Urbaníková
Keyword(s):  
Czech Republic ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
The State ◽  
Dual Model ◽  
The Czech Republic ◽  
Tax Revenues ◽  
Time Period ◽  
Local Budget

A municipality’s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the revenues that the local self-government receives from various sources. The aim of the paper is to characterize and to compare the mechanism of creating revenues of the local self-government in the Slovak and Czech Republic and, at the same time, to analyze the relationships between individual groups of local revenues in the time period 2009–2018. We analyzed the basic groups of municipal revenues: total revenues, current revenues, and capital revenues. For the analysis, we used selected mathematical–statistical methods (trend lines, correlation coefficient). Although both countries were part of one country, both have a dual model of public administration and have undergone fiscal decentralization; the structure and sources of local self-government revenues are different. However, a common attribute is the dependence of local self-government on state revenues. Tax revenues are the most important part of current budget revenues. Despite fiscal decentralization, local budget revenues are dependent on the state. In the Slovak Republic, share taxes from the state represent 74% of the total tax revenues of municipalities, and in the Czech Republic, 85% of the total tax revenues of municipalities.

scholarly journals Measuring costs of noise pollution generated by freight transport: Case of the Slovak and Czech Republic

2021 ◽  
pp. 1-18
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Slovak Republic ◽  
Noise Pollution ◽  
Freight Transport ◽  
Current Status ◽  
Negative Externality ◽  
Actual Measurement ◽  
The Czech Republic ◽  
Marginal Costs ◽  
Negative Impacts

The paper focuses on measuring and quantification of the negative externality of noise pollution generated by freight transport in the Slovak Republic and the Czech Republic. The paper describes negative impacts and significance of noise externalities, whereas it is established that noise causes psychological and physiological harm to affected persons. A separate part of the paper is dedicated to the current status of the European legislation dealing with the issues of the negative externality of noise pollution, in particular Directive 2002/49/EC of the European Parliament and of the Council and Communication COM(2008) 435. The actual measurement of the total, average and marginal costs of noise pollution is implemented in line with the defined methodology and using expert studies defined in the paper. The measurement results show that the costs of the negative externality of noise pollution are high in both countries. According to authors’ calculations, the total costs of the negative externality of noise pollution amount to EUR 100.8 mil in the Czech Republic and EUR 16.9 mil in the Slovak Republic. The paper contains a proposal of internalisation of these costs in the form of performance charges applied to operation of heavy goods vehicles.

scholarly journals Comparative Study of the Perception of the Role of a Social Worker in Hospitals in the Czech Republic and Slovakia during the COVID-19 Pandemic

2021 ◽  
Vol 12 (4) ◽  
pp. 23-30
Author(s):  
P. Laca ◽  
s. Laca
Keyword(s):  
Czech Republic ◽  
Social Worker ◽  
Professional Education ◽  
Research Study ◽  
Slovak Republic ◽  
University Education ◽  
Online Questionnaire ◽  
The Czech Republic ◽  
The Social

This research study is focused on the perception of the role of asocial worker by hospital nurses in the Czech and Slovak Re- public during the COVID-19 pandemic. Aim of the study:The main aim of the research study was to find the opinions of nurses from the Czech and Slovak Repub- lic on asocial worker who works in ahospital during acoron- avirus - COVID-19 pandemic and then compare their opinions in helping patients Research sample and setting:The research sample of the study consisted of 75 nurses with higher professional education (Czech Republic), university education of the first and second degree (Czech Republic, Slovak Republic), who were together with social workers in the front line in hospitals at the time of the coronavirus pandemic COVID-19. All participating respon- dents were informed about the purpose of the research study and the completion of the online questionnaire. Statistical analysis:The mathematical-statistical method chi- square test of the independence of the criteria of individual re- search hypotheses was used to compare the interviewed re- spondents in the Czech Republic and Slovakia. Results of the study:Medical staff at the time of the COVID- 19 pandemic was satisfied with the social worker, as evidenced by the research study and their answers in the questionnaire survey. It is clear from the results of the research survey that the participants perceived the social worker positively during the COVID-19 pandemic.

scholarly journals DETERMINANTS OF ECONOMIC DEVELOPMENT AND EMPLOYABILITY OF HIGHER EDUCATION INSTITUTIONS GRADUATES

2020 ◽  
Vol 31 (2) ◽  
pp. 211-220
Author(s):  
Emília Krajňáková ◽  
Vaida Pilinkienė ◽  
Patrik Bulko
Keyword(s):  
Higher Education ◽  
Economic Development ◽  
Czech Republic ◽  
Gross Domestic Product ◽  
Slovak Republic ◽  
Domestic Product ◽  
Experimental Development ◽  
Correlation Relationship ◽  
The Czech Republic ◽  
The Impact

The scope of the data presented in this study offers a comprehensive view of the issue of the HEI graduates employability in the Czech Republic and also in the Slovak Republic – related to determinants of economic development and their impact on them. This paper examines the impact of gross domestic product, gross domestic expenditure on research and experimental development by only higher education sector and foreign direct investment on HEI graduates employability. The results indicate that correlation between unemployment of tertiary educated Slovaks and GDP, GERD and FDI values was very big. Correlation relationship of similar determinants, except determinant GERD in conditions of the Czech Republic was characterized as weak. On the other hand, significantly stronger (very big to perfect) correlation affecting employment of tertiary educated Czechs regarding to indicators of gross domestic product, gross domestic expenditure on research and experimental development by sector of higher education and foreign direct investments as well. In conditions of the Slovak Republic, correlation relationship between employment of tertiary educated Slovaks and GDP was almost perfect.

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