Economic Autonomy of the Local Self-Government Units - Local Taxes in the Czech Republic

Radvan, Michal

doi:10.2139/ssrn.1826802

Cited by 6 publications

(8 citation statements)

References 3 publications

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“…The most frequent author addressing charges on communal waste from a legal perspective is Radvan. He has analyzed the economic autonomy of the local self-government units in the Czech Republic, focusing on local taxation (Radvan 2008; Radvan 2012; Radvan 2016a), and he specifically explored the taxation of communal waste (Radvan 2010;Radvan 2016b). As communal waste charges belong to the group of local taxes, he also pointed out the possibility for municipalities to choose between recurrent property tax and charges on communal waste (Radvan 2019), and he described ways to get taxpayers to pay local charges (Radvan 2017).…”

Section: Methodology and Literature Backgroundmentioning

confidence: 99%

New Charges on Communal Waste in the Czech Republic

Radvan

2023

JAEL

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The aim of this contribution is to confirm or dispute the hypothesis that the new system of charges for municipal waste management in the Czech Republic is suitable for both taxpayers and municipalities. To achieve this aim, the article critically describes the old and new methods of communal waste charging, compares the two, and highlights their weaknesses and strengths. In addition, it summarizes the opportunities and threats of new options so that municipalities receive more valuable information when deciding whether to tax communal waste and what charge is most effective in their territories.

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Section: Methodology and Literature Backgroundmentioning

confidence: 99%

New Charges on Communal Waste in the Czech Republic

Radvan

2023

JAEL

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“…The legal research in given area was never done in the Czech Republic. The literary background is rather weak; only Radvan (2012) and Pařízková (2013) are frequently dealing with local taxes in general. However, no publication is focused on tourist taxes specifically.…”

Section: Introductionmentioning

confidence: 99%

New Tourist Tax as a Tool for Municipalities in the Czech Republic

Radvan¹

2020

LEX

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The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive.

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“…One of the most important issues for the effective functioning of the municipality (and any other local self-government unit) is its economic autonomy (Kowalczyk, 2015, p. 317; Juchniewicz, 2016, p. 145; Mrkývka, 2016, p. 173; Radvan, 2009, p. 185). The level of economic autonomy varies greatly, not only in European Union (EU) member states.…”

Section: Introductionmentioning

confidence: 99%

“…In the Czech Republic, all professionals, theorists and non-governmental bodies (e.g. the Union of Towns and Municipalities of the Czech Republic) very often point out that municipalities and regions in the Czech Republic do not have sufficient privileges to the introduction and selection of local taxes, which ultimately leads to either lack of infrastructure equipment and the low level of services provided by municipalities or the total debt of the municipality and the region (Radvan, 2009, p. 178). The economic autonomy of municipalities in the Czech Republic does not work perfectly, and there is no will to respect the basic rules set in the European Charter of Local Self-Government: municipalities do not have enough authority to decide on their own incomes and they do not have enough possibilities to get the money they need from local taxes (Radvan, 2016a, p. 69).…”

Section: Introductionmentioning

confidence: 99%

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

Radvan

2019

JFMPC

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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.

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Economic Autonomy of the Local Self-Government Units - Local Taxes in the Czech Republic

Cited by 6 publications

References 3 publications

New Charges on Communal Waste in the Czech Republic

New Charges on Communal Waste in the Czech Republic

New Tourist Tax as a Tool for Municipalities in the Czech Republic

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

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