The Draft Reform of Land Taxation in the Czech Republic

Radvan, Michal

doi:10.4335/170

Cited by 3 publications

(4 citation statements)

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“…Apart from CIT tax incentives in the form of full or partial tax exemptions are provided for property taxes, primarily for real estate tax and taxes on property of companies Radvan, 2012;Bogovac, 2015). Typically, property taxes are mostly local taxes unitary states and they are regional and local taxes in federal states.…”

Section: Tax Expenditures As a Results Of Sezs' Functioningmentioning

confidence: 99%

The Financial Law towards Challenges of the XXI Century: (conference proceedings)

Radvan¹,

Gliniecka²,

Sowiński³

et al. 2017

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Section: Tax Expenditures As a Results Of Sezs' Functioningmentioning

confidence: 99%

The Financial Law towards Challenges of the XXI Century: (conference proceedings)

Radvan¹,

Gliniecka²,

Sowiński³

et al. 2017

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“…Worldwide, the property tax was a topic of several international comparative studies (Youngman, Malme, 1994; Rosengard, 1997; McCluskey, 1999; Youngman, Malme, 2001; Brown and Hepworth, 2002; Bird and Slack, 2004; Franzsen and McCluskey, 2005; De Cesare, 2012; McCluskey et al , 2013). In the Czech Republic, the only author dealing with these issues is Radvan (besides several articles in journals and conference proceeding and chapters in the book, the most sophisticated in Radvan, 2012b; Radvan, 2012a).…”

Section: Local Taxes Legal Regulationmentioning

confidence: 99%

“…The final tax (excl. arable land, hop-fields, vineyards, orchards and permanent grass growth) can be multiplied by the local coefficient (Radvan, 2012b, pp. 235-236).…”

Section: Local Taxes Legal Regulationmentioning

confidence: 99%

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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“…16 Should the reform be satisfactorily implemented, it might be a welcome solution to the financial (and other related) problems of local governments . 17 This situation leads municipalities to permanent dependence on the State transferred revenues (shared personal income tax income and grants and transfers) . This, together with the statutory necessity of a surplus or at least a balanced budget, causes that the municipalities that are unable to gain funding in any other way (e .g .…”

Section: In Search Of Measures To Improve the Fiscal Situation And Promote A Greater Efficiencymentioning

confidence: 99%

Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of) Municipalities

Romanova¹,

Červená²

2019

PGAF LR

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The authors of the paper will analyse the structure of revenues and expenditures of local governments and evaluate the actual level of their independence. The authors will try to identify the room for improving of the financial position of the municipalities and special attention will be paid to a certain means of rationalisation of public administration, particularly computerisation within the e-Government projects that should, inter alia, lead to reduction of the administrative burden laid upon (local) government bodies and also saving of the budget. The analysis, largely based on a survey conducted by the authors within primary research, shows that performance of reforms in terms of rationalisation efforts may be a way forward, hence, the one analysed in this paper was not implemented in a fully satisfactory manner.

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The Draft Reform of Land Taxation in the Czech Republic

Cited by 3 publications

References 0 publications

The Financial Law towards Challenges of the XXI Century: (conference proceedings)

The Financial Law towards Challenges of the XXI Century: (conference proceedings)

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

Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of) Municipalities

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