Taxes on Communal Waste in the Czech Republic, Poland and Slovakia

Radvan, Michal

doi:10.4335/14.3.511-520(2016)

Cited by 8 publications

(12 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The combination of local charge or waste act charge with a contract system seems to be very effective solution to force people to behave more ecologically: those who want to sort the waste could sign the contract, while the others will pay the charge according to general bylaws applicable to the rest of the population in the municipality. In this situation, the charge on communal waste could have not only a fiscal function but regulative and stimulation effects, too (Radvan, 2016b, p. 516).…”

Section: Local Taxmentioning

confidence: 99%

“…They both must be set by the generally binding ordinance. The issues dealing with the legal regulation of communal waste in the Czech Republic are mostly neglected; the only publications in this area there by Radvan (2010b, 2012a; 2016b). Many more papers are prepared by economists and are concerned with efficiency and economy of waste management at the level of Czech municipalities (Mikušová Meričková et al , 2014; Nemec et al , 2015; Soukopová and Vaceková, 2015; Soukopová et al , 2017a; Soukopová et al , 2017b, etc.…”

Section: Local Taxes Legal Regulationmentioning

confidence: 99%

“…if the taxpayer proves he/she paid the charge in other municipality, he/she is exempted to pay at the municipality of hihe/sher residence). Of course, the solution could be found in the Parliament if the Czech Republic adopts just one possibility of communal waste taxation (Radvan, 2016b, pp. 517-518).…”

Section: Local Taxes Legal Regulationmentioning

confidence: 99%

“…Much more problematic from this point of view is an exemption for underage persons. During the tax proceedings, it is possible to waive the local charge (Radvan, 2016b; 518-519). The regulative function of waste charges is not taken into serious account, as there are just a few municipalities exempting at least partly from the waste charge those who sort their waste.…”

Section: Local Taxes Legal Regulationmentioning

confidence: 99%

See 3 more Smart Citations

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

Radvan

2019

JFMPC

Self Cite

View full text Add to dashboard Cite

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.

show abstract

Section: Local Taxmentioning

confidence: 99%

Section: Local Taxes Legal Regulationmentioning

confidence: 99%

Section: Local Taxes Legal Regulationmentioning

confidence: 99%

Section: Local Taxes Legal Regulationmentioning

confidence: 99%

See 2 more Smart Citations

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

Radvan

2019

JFMPC

Self Cite

View full text Add to dashboard Cite

show abstract

“…Waste management at the municipal level in almost all European countries is financed by local taxes, usually by special charges, sometimes by the property tax. Radvan (2016) deals with these possibilities in the frame of V4 countries. The results allow introducing the optimal system of legal regulation of communal waste taxation (www.finance.gov.sk).…”

Section: Introductionmentioning

confidence: 99%

Competences of municipalities in waste economy

Mihalíková¹,

Čulková²,

Taušová³

et al. 2018

JES

View full text Add to dashboard Cite

Healthy living environment is basic factor of modern society, orientated to the sustainable development. Waste economy presents activity, orientated to the avoiding and limitation of waste rising and decreasing of their negative impacts to the living environment. Slovak Republic gives to the tasks of living environment intensive attention from the view of legislative and economic measurements. Every year financial means are invested to the protection of living environment and there is created database and system for monitoring of living environment situation. Contribution is orientated to the competence of municipalities in area of waste economy. The goal is to analyze volume of fees from communal waste that present part of tax incomes for municipalities and to show its development in relation to produced volume of waste. During elaboration of the contribution we resulted first of all from the content law of waste and local taxes and fee for communal waste. Results show presently increasing of environmental awareness of public, resulting in decreasing production of mixed communal waste and increasing separated waste. Such situation could contribute to the support of circular system of economy in the country.

show abstract