Property tax in the regions of the Czech republic

Janoušková, Jana; Sobotovičová, Šárka

doi:10.15240/tul/001/2017-4-009

Cited by 7 publications

(5 citation statements)

References 8 publications

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“…One of the main motivations is to improve the management of the municipality and to obtain funds for operation and further development of the municipality. This fact is also confirmed by Janoušková and Sobotičová (2017), who add that municipalities often opt for the local coefficient in response to the growing costs associated with increase in the population and growth of the municipality. It can therefore be said that these are rather larger municipalities and those in their vicinity.…”

Section: Resultsmentioning

confidence: 62%

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

Formanová¹,

Halamová²,

Andrlík³

2020

Acta Univ. Agric. Silvic. Mendelianae Brun.

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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.

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Section: Resultsmentioning

confidence: 62%

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

Formanová¹,

Halamová²,

Andrlík³

2020

Acta Univ. Agric. Silvic. Mendelianae Brun.

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“…This results in situations where municipalities of the same size report different results to each other, even on a longer time scale. Differences may be evident between municipalities from the income aspect [ 62 ] of the budget (typically on the level of non-tax and capital revenue) [ 63 ], particularly in relation to individual cost categories [ 64 ]. Income and costs are individual in the budgets of municipalities, but the contents are standardised according to the valid budget composition, which is specified by Decree of the Ministry of Finance of the Czech Republic No.…”

Section: Methodsmentioning

confidence: 99%

Similarity of TOPSIS results based on criterion variability: Case study on public economic

Vavrek

Bečica

2022

PLoS ONE

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In the real world, acceptance of a decision is conditional on the availability of a great volume of data. Selection of a suitable solution on the basis of this data represents a problem that multi-criterial methods (MCDM) are applied to. The issue of which of these should be favoured during their use involves a specification of the importance of the assessed criteria. The goal of the presented research is to quantify the differences (symmetry) in assessment using selected MCDM methods (Technique for Order of Preference by Similarity to Ideal Solution–TOPSIS), while applying an absolute and relative variability of the assessed criteria to a determination of their importance. The obtained results indicate that the order of the assessed subject (alternative) is not directly influenced by the method of determining the variability of the assessed criteria. We can also state that the degree of concurrence in the order of application of the TOPSIS technique, in combination with both approaches expressed by the Jaccard index, is relatively low.

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“…Auray et al (2016) indicate that consumption tax offers the greatest long-term potential revenue improvement. On the contrary, Janoušková and Sobotovičová (2017) point out that tax property revenues are essential and one of the stable revenues at the local level. Shu et al (2018) points out that land transfer revenues have become the primary source of extra budgetary revenues in China.…”

Section: Literature Reviewmentioning

confidence: 99%

Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries

Đurović Todorović,

Đorđević,

Mirović

et al. 2024

Economies

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This article provides panel data estimations of the tax revenue determinants in VG (Visegrad Group) countries (the Czech Republic, Hungary, Poland, and Slovakia) for the period 1994–2023. The aim of this research was to determine how the macroeconomic determinants affect the tax revenues in the selected countries. Within the static models, the Hausman test showed that the FE (fixed effects) model is appropriate and reflects the significant effects of the gross domestic product, population, inflation, unemployment, import, government revenue, government expenditure, and EU enlargement on the tax revenue. The PMG (Pooled Mean Group) model is an adequate model among the dynamic models and manifests the significant effect of the lagged value of the tax revenue. In the short term, growth of the gross domestic product and population by 1% causes higher changes in the tax revenue of 0.14% and 2.93%. Likewise, growth of the inflation rate by 1% decreases the tax revenue by 0.037%, which is higher than in the long term. Further, the results show that EU enlargement is significant for tax revenue in the short term, as well as in the long term. In the long term, unemployment has a greater significant effect on tax revenue, where 1% growth decreases the tax revenue by 0.15%. In contrast, government revenue is significant for tax revenue only in the long term, where 1% growth increases the tax revenue by 0.77%.

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Property tax in the regions of the Czech republic

Cited by 7 publications

References 8 publications

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

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

Similarity of TOPSIS results based on criterion variability: Case study on public economic

Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries

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