scholarly journals Immovable Property Tax Exemptions as a Tool of Tax Policy

2019 ◽  
pp. 497-504
Author(s):  
Michal Radvan
Keyword(s):  
Czech Republic ◽  
Tax Policy ◽  
Local Governments ◽  
Property Tax ◽  
New Classification ◽  
The Czech Republic ◽  
Tax Exemptions ◽  
State And Local ◽  
The Given

This text is dea ling with the exemptions from the immovable propert y tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed or disproved is that the Immovable Property Tax Act enables the implementation of the tax policy of both state and local governments. At the end, possible regulations de lege ferenda are drafted.

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

2019 ◽  
Vol 24 (2) ◽  
pp. 148-165 ◽  
Author(s):  
Michal Radvan
Keyword(s):  
Czech Republic ◽  
Property Tax ◽  
The Czech Republic ◽  
Content Type ◽  
Local Coefficient ◽  
Administrative Costs ◽  
State Tax ◽  
The Cost ◽  
The Given ◽  
The Ideal

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.

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

2020 ◽  
Vol 68 (6) ◽  
pp. 973-986
Author(s):  
Lucie Formanová ◽  
Martina Halamová ◽  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Questionnaire Survey ◽  
Local Governments ◽  
Property Tax ◽  
Sufficient Information ◽  
Negative Consequences ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Tax Revenues ◽  
Research Survey

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.

The Development of the Communication Skills of Individuals Living in Homes for People with Disabilities

2012 ◽  
Vol 2 (2) ◽  
pp. 56-70
Author(s):  
Petr Kopečný
Keyword(s):  
Czech Republic ◽  
Case Studies ◽  
Social Services ◽  
Communication Skills ◽  
Speech Therapy ◽  
People With Disabilities ◽  
Educational Support ◽  
The Czech Republic ◽  
The Subject ◽  
The Given

This paper concentrates on the area of special educational support provided to individuals living in homes for people with disabilities in the Czech Republic and presents partial research results illustrating the state of the provision of speech therapy to users of social services facilities falling under the jurisdiction of the Ministry of Labour and Social Affairs. The subject of the research is an analysis of support for the development of the communication skills of pupils living in social services facilities. The partial results of the research outline the approaches employed by the managerial staff of the given facilities in implementing special educational procedures, describe forms of speech therapy provision in homes for people with disabilities, and compare the attitudes of teachers and social services staff to the development of communication with the importance attributed to it by speech therapists and demonstrated by the case studies performed.

Public leadership and strategies of Czech municipalities during the COVID-19 pandemic – municipal activism vs municipal passivism

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michal Plaček ◽  
David Špaček ◽  
František Ochrana
Keyword(s):  
Czech Republic ◽  
Local Governments ◽  
Strategic Behavior ◽  
Participant Observation ◽  
Capital City ◽  
The Czech Republic ◽  
Content Type ◽  
Public Leadership

PurposeThis paper discusses the role of public leadership and the strategic response of local governments to the external shock caused by the COVID-19 pandemic. The authors examine the typical Czech response with regard to how the leadership of municipalities in the Czech Republic responded to this extremely negative external stimulus.Design/methodology/approachThe authors use qualitative research methods for this investigation. They have chosen the case study method (see Yin, 2009; Stake, 1995; Klonoski, 2013). The general case is the Czech Republic. Mini-cases consist of municipalities from the Znojmo region, municipalities of the Central Bohemian region and the municipal districts in the capital city of Prague. Furthermore, the method of participant observation was used.FindingsThe authors’ analysis of the problem of local government responses to the pandemic crisis shows that municipal leaders responded with a variety of (non-)adaptation strategies. It appears that certain framework factors influenced the various local governments' behavior.Originality/valueThe article examines the strategic behavior of Czech municipal leaders regarding the pandemic crisis based on the observation of the reactions of local governments in the Czech Republic to the pandemic crisis and strives to define their basic strategies.

Income Redistributive Effects of State and Local Fiscs: Connecticut, a Case Study

1973 ◽  
Vol 1 (4) ◽  
pp. 372-387 ◽  
Author(s):  
A. T. Eapen ◽  
Ana N. Eapen
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Property Tax ◽  
Tax Structure ◽  
Tax Progressivity ◽  
Transfer Payments ◽  
Low Income Families ◽  
State And Local ◽  
Redistributive Effects

Regardless of the alternative assumptions used to allocate taxes and benefits from expenditures of Connecticut state and local governments in 1967, this study shows that the incidence of taxes is regressive while that of expenditures is progressive. The regressivity of the tax structure is overwhelmingly due to the regressivity of the property tax. Progressivity of expenditures stems chiefly from transfer payments, housing, and hospitals which benefit primarily low-income families. On the basis of reasonable assumptions, it is shown that the state and local fiscs bring about, on the average a net redistribution of a mere two percent of income from families with annual incomes of $12,000 and above to those below that level.

scholarly journals Regional Branding: Customer’s Experience with the Certified Products

2018 ◽  
Vol 66 (6) ◽  
pp. 1549-1556 ◽  
Author(s):  
Klára Margarisová ◽  
Lucie Vokáčová ◽  
Kateřina Kuralová ◽  
Tomáš Hlavsa
Keyword(s):  
Czech Republic ◽  
Questionnaire Survey ◽  
The Czech Republic ◽  
Agricultural Produce ◽  
Regional Brand ◽  
The Given ◽  
The Relationship

This article focuses on the experience of Czech customers with the purchase of products labelled by the Association of Regional Brands and Bohemian Paradise Association. The aim of this paper is to evaluate selected indicators associated with purchasing certified regional products. The studied characteristics focus on the knowledge and perception of several chosen microregional brands and on the purchase of a certified product itself. The article presents the results of research conducted through a questionnaire survey, whose 1390 respondents are residents as well as visitors of eight different micro‑regions in the Czech Republic. Awareness of regional brands within the sample surveyed is around 46 %. The relationship between awareness of regional brand and respondents’ age, education and status towards the region has been identified. The perception of consumers considered, a brand is most often associated with tangible products, namely food and agricultural produce. Consumers view brands chiefly as a guarantee of production in the given region and a certain tradition. Most often, the respondents take notice of brands on the packaging of a particular certified product.

scholarly journals Social Exclusion and Inclusion in the Czech Republic and in South Africa: Comparison and Facts

2019 ◽  
Vol 10 (5) ◽  
pp. 37-46
Author(s):  
Klára Brožovičová
Keyword(s):  
South Africa ◽  
Czech Republic ◽  
Social Exclusion ◽  
Minority Group ◽  
Racial Groups ◽  
The Czech Republic ◽  
The Social ◽  
History Of ◽  
Totalitarian Regimes ◽  
The Given

Abstract The article’s aim is to compare the opposite processes of social exclusion and inclusion in South Africa and in the Czech Republic, in the past and at the present time. Even though these societies differ culturally and geographically, the comparison of some important factors, which are causing the exclusion of some people groups, might be interesting. In both cases we will closely follow the social, ethnic and racial groups, which are mostly excluded in the given environment. In South Africa it concerns Black and Coloured Africans, and in the Czech Republic the Roma ethnic minority group, the only ethnic group which is to a high extent excluded. In the history of these two countries we can find a similar historic aspect, both of them had experienced totalitarian regimes. Today, with the benefit of more twenty years, we can see the changes, which both these countries have undergone, and observe as well how these changes influenced the processes of inclusion and exclusion of the given social, racial and ethnic groups.

scholarly journals Ground beetles (Carabidae) from slopes of Macošská stráň and Vilémovická stráň (Protected landscape area of Moravský kras, Czech Republic)

2011 ◽  
Vol 59 (3) ◽  
pp. 143-150 ◽  
Author(s):  
Jana Niedobová ◽  
Vladimír Hula ◽  
Pavla Šťastná
Keyword(s):  
Czech Republic ◽  
Endangered Species ◽  
Threatened Species ◽  
Ground Beetles ◽  
Red List ◽  
The Other ◽  
Pitfall Traps ◽  
The Czech Republic ◽  
Group A

Collecting of Carabidae was conducted using pitfall traps at four sites. The first two sites (T1 + T2) were at the slope of Macošská stráň and the other two sites (T3 + T4) at the slope of Vilémovická stráň. The study was done in 2008 and 2009. At Macošská stráň in 2008, 21 species of Carabidae with the total number of 228 individuals were found and in 2009, 18 species of the total number of 116 specimens were collected. At Vilémovická stráň in 2008, 22 species of Carabidae with the total number of 1977 specimens were found and in 2009, 21 species of the total number of 623 specimens were caught. In terms of classification of relictness, Macošská stráň in 2008 was dominated by species of adaptable group A (60%), species of eurytop group (E) were represented by 35% and of relic group (R) by 5%. In 2009, the same representation of species of groups A and E (47%) were found and the species of group R were represented by 6%. Vilémovická stráň in 2008 was dominated by species of group A (52%), species of group E were represented by 43% and of group R by 5%. In 2009 also dominated species of group A (54%), species of group E were represented by 41% and of group R by 5%. In the studied area we reported four endangered species of Carabidae protected by Law (No. 395/1992 Coll.) as amended, these were Calosoma auropunctatum (critically endangered), Brachinus crepitans, Carabus ullrichii and Cicindela campestris (endangered) and two species listed under the Red List of Threatened Species of the Czech Republic (Veselý et al., 2005). One of the species is listed as vulnerable (Calosoma auropunctatum) and one as near endangered (Carabus cancellatus). Another significant species found on the monitored sites was Aptinus bombarda.

How Does a Reduction in Mandated Medicaid Spending Affect Local Fiscal Behaviors? Evidence from New York State

2021 ◽  
Vol 49 (4) ◽  
pp. 495-547
Author(s):  
Yusun Kim
Keyword(s):  
New York ◽  
Local Governments ◽  
Social Insurance ◽  
New York State ◽  
Property Tax ◽  
Effective Property ◽  
Medicaid Spending ◽  
State And Local ◽  
Sudden Decrease ◽  
The Impact

In 2005, New York (NY) state capped the growth of county-level Medicaid spending, which abruptly decreased counties’ Medicaid outlay in both relative and absolute terms. This study exploits this discontinuity in county Medicaid outlay to estimate the impact of the relief mandate policy on county budgets and property tax levies. It bridges a gap in the public finance literature by addressing local government responses to a sudden decrease in the outlay of a large mandatory spending category. We find a compositional change but no income effect on non-Medicaid spending. However, the policy reduced the effective property tax rate significantly by 6.6 to 8.1 percent on average among affected NY counties after the enactment of the policy relative to control counties. This study advances our understanding of local fiscal responses to an intergovernmental fiscal policy that changes how state and local governments share the costs of a large public social insurance program.

Situation of brownfields in selected regions in the Czech Republic

2021 ◽  
Author(s):  
Jaroslav Škrabal ◽  
Petra Chmielová
Keyword(s):  
Czech Republic ◽  
Point Of View ◽  
National Database ◽  
Agricultural Activities ◽  
The South ◽  
The Czech Republic ◽  
Industrial Activities ◽  
The Given ◽  
Geographical Point

The aim of the article is to make a comparison of brownfields in the South Moravian, Olomouc, Zlín and Moravian-Silesian regions based on the spatial standpoint. Data on brownfields were obtained through the National Database of Brownfields, which is managed by the CzechInvest agency. Information about these abandoned buildings and grounds were dated on 31st March 2021. The finding of the contribution is the fact that the most abandoned buildings and areas are mainly in Moravian-Silesian and South Moravian Region. Most of brownfields are after industrial activities, civic amenities and agricultural activities. In the given article, the analysis of brownfields according to individual indicators was performed on the basis of spatial and geographical point of view. It was found that most of the examined abandoned buildings and areas are located mainly in cities, which were followed by municipalities. Furthermore, it was proved that the size of brownfields from 54% is in area up to 1 (ha). The following indicator was the distance of abandoned buildings and areas from the centre of the cadastral area. Based on the results, it was found that 45% of the analysed brownfields are located 1-3 km from the centre of the cadastral area.

Sign in / Sign up

Export Citation Format

Share Document