Učinkovitost pobiranja lokalnih pristojbin: Študija primera v izbranih občinah južnočeškega okrožja, Češka republika
DOI:
https://doi.org/10.4335/20.3.479-499(2022)Ključne besede:
pristojbina, učinkovitost, upravni stroški, plačnik, davčni prihodkiPovzetek
Lokalne pristojbine in davčni prihodki so eden od virov prihodkov občinskega proračuna. Njihovo velikost in zbiranje ureja občina in posamezna država. 12 občin južnočeškega okrožja je bilo izbranih glede na njihovo velikost, da bi ugotovili učinkovitost pobiranja zgoraj omenjenega prihodka. Nato je bilo razmerje med posameznimi deleži in velikostjo izbranih občin po številu prebivalcev izračunano na podlagi deležev mestnih pristojbin, davčnih prihodkov in skupnih prihodkov. Višina pobiranja lokalnih pristojbin se razlikuje in velikost občine (glede na število prebivalcev) ni glavni dejavnik razlike. Na donos občin vplivajo tudi geografski in gospodarski dejavniki (npr. rast turizma, Český Krumlov). Poleg tega je bilo ugotovljeno, da v izbranih občinah ni bilo nobene povezave med lokalnimi pristojbinami, davčnimi prihodki in skupnimi prihodki.
Literatura
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Anderson, C. & Han, S. (2018) Living Without Otas—Goodbye Columbus: Putting the Jenie Back in the Bottle, Cornell Hospitality Quarterly, 59(1), pp. 67-69, https://doi.org/10.1177/1938965517735907.
Attl, P. (2015) The Importance of Local Fees in Select Spa Locations in the Czech Republic, 13th International Scientific Conference on Hradec Economic, 5, pp. 24-30, Acc. No.WOS:000461417100003, ISBN:978-80-7435-546-2.
Axen, L., Tagesson, T., Shcherbinin, D., Custovic, A. & Ojdanic, A. (2019) Does Municipal Ownership Affect Audit Fees?, Journal Of Management And Governance, 23(3), pp. 693-713, https://doi.org/10.1007/S10997-018-9438-4.
Becica, J. (2015) The Role of Spa and Recreational Stay Fee in the Budgets of Spa Municipalities in the Czech Republic, Proceedings of The 20th International Conference On Theoretical And Practical Aspects Of Public Finance 2015, pp. 13-19, Acc.No.WOS:000389582500002, ISBN:978-80-245-2094-0.
Bezerra, A., Libânio, M. & Lopes, M. L. M. (2020) Water Tariff Forecasting Models Applied to Municipal and Private Companies in the South and Southeast Regions of Brazil, Environmental Monitoring and Assessment, 192(7), https://doi.org/10.1007/s10661-020-08387-y.
Bharadwaj, B., Rai, R. K. & Nepal, M. (2020) Sustainable Financing for Municipal Solid Waste Management in Nepal, PLoS ONE, 15(8), https://doi.org/10.1371/journal.pone.0231933.
Bopche, P. L. & Neware, S. (2020) Suitable Business Site Selection Using GIS, International Journal of Advanced Trends in Computer Science and Engineering, 9(2), pp. 2338-2342, https://doi.org/10.30534/ijatcse/2020/217922020.
Český Statistický Úřad (2020) Databáze demografických údajů za obce ČR, available at: https://www.czso.cz/csu/czso/databaze-demografickych-udaju-za-obce-cr (January 10, 2020).
Derco, J., Romaniuk, P. & Cehlar, M. (2020) Economic Impact of the Health Insurance System on Slovak Medical Spas and Mineral Spring Spas, Sustainability, 12(8), https://doi.org/10.3390/SU12083384.
Dhanorkar, S. & Muthulingam, S. (2020) Do E-Waste Laws Create Behavioral Spillovers? Quasi-Experimental Evidence from California, Production and Operations Management, 29(7), pp. 1738-1766, https://doi.org/10.1111/poms.13182.
Donatella, P., Haraldsson, M. & Tagesson, T. (2019) Do Audit Firm and Audit Costs/Fees Influence Earnings Management in Swedish Municipalities?, International Review of Administrative Sciences, 85(4), pp. 673-691, https://doi.org/10.1177/0020852317748730.
Du, W. H. & Du, P. Y. (2014) An Empirical Study of Environmental Tax’s Unbalanced Effect on Regional Sustainable Development: Based on The Panel Data Analysis of Resource Tax in 29 Provinces and Cities in China, Advanced Materials Research, 869-870, pp. 750-753, https://doi.org/10.4028/www.scientific.net/AMR.869-870.750.
Giraldo-Forero, A., Garcia-Lopez, S., Rodriguez-Marin, P. A., Martinez, J., Céspedes-Villar, Y. R., Cardona, O., Acosta, J. C. & Trujillo, J. C. (2019) A Spatiotemporal Analysis of Taxis Demand: A Case Study in the Manizales City, Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 11896, pp. 514-524, https://doi.org/10.1007/978-3-030-33904-3_48.
Heffer-Flaata, H., Voltes-Dorta, A. & Suau-Sanchez, P. (2020) The Impact of Accommodation Taxes on Outbound Travel Demand from the United Kingdom to European Destinations, Journal of Travel Research, 60(1), pp. 749-760, https://doi.org/10.1177/0047287520908931.
Kim, H. N., Shaw, W. D. & Woodward, R. T. (2007) The distributional Impacts of Recreational Fees: A Discrete Choice Model with Incomplete Data, Land Economics, 83(4), pp. 561-574, https://doi.org/10.3368/Le.83.4.561.
Li, T. S. & Li, C. M. (2013) Study on Prediction of Municipal Solid Waste and Fee Rates on Nanchong City by Pis Regression, 2nd Internationa Conference ión Energy and Environmental Protection (ICEEP 2013), 726-731, pp. 2786-2789, https://doi.org/10.4028/www.scientific.net/AMR.726-731.2786.
McLeod, B., Litvin, S. W., Heriot, K. C., Jauregui, A. & Dempsey, E. (2018) Goodbye Columbus: Accommodation Taxes and OTAs, Cornell Hospitality Quarterly, 59(1), pp. 61-66, https://doi.org/10.1177/1938965517704369.
Ministry of Finance (2020) Hospodaření obcí (Monitoring hospodaření územních samosprávných celků), available at: https://www.mfcr.cz/cs/verejny-sektor/uzemni-rozpocty/hospodareni-obci/monitoring-hospodareni-uzemnich-samospra (February 24, 2020).
Petryk, A., Malinowski, M., Dziewulska, M. & Guzdek, S. (2019) The Impact of the Amount of Fees for the Collection and Management of Municipal Waste on the Percentage of Selectively Collected Waste, Journal of Ecological Engineering, 20(10), pp. 46-53, https://doi.org/10.12911/22998993/112874.
Pinha, A. C. H. & Sagawa, J. K. (2020) A System Dynamics Modelling Approach for Municipal Solid Waste Management and Financial Analysis, Journal of Cleaner Production, 269, https://doi.org/10.1016/j.jclepro.2020.122350.
Pittner, Z. (2017) Administrativní Náklady Místních Poplatků (Bakalářská práce), (Brno: Masarykova univerzita), available at: https://is.muni.cz/th/gi3h4/Bakalarska_prace.pdf (February 22, 2020).
Plzáková, L. & Studnička, P. (2015) Development of Local Fees for Accommodation and for a Spa or Leisure Stay in Relation to Tourism and Hospitality Management Indicators on the Example of the City of Prague, Hradecke Ekonomicke Dny 2015, Roc. 5(2), 5, pp. 438-444, Acc.No.WOS:000461418800056.
Radvan, M. (2019) Municipal Charges on Communal Waste: Do they compete with the immovable Property Tax?, Journal of Financial Management of Property and Construction, 24(2), pp. 148-165, https://doi.org/10.1108/JFMPC-02-2018-0007.
Schwartz, Z. (2005) Revenues and the Cost of Collecting Recreational Fees, Tourism Economics, 11(2), pp. 261-273, https://doi.org/10.5367/0000000054183469.
Shoub, K., Christiani, L., Baumgartner, F. R., Epp, D. A. & Roach, K. (2020) Fines, Fees, Forfeitures, and Disparities: A Link Between Municipal Reliance on Fines and Racial Disparities in Policing, Policy Studies Journal, 49(3), pp. 835-859, https://doi.org/10.1111/psj.12412.
Siddiqi, A., Haraguchi, M. & Narayanamurti, V. (2020) Urban Waste to Energy Recovery Assessment Simulations for Developing Countries, World Development, 131, https://doi.org/10.1016/j.worlddev.2020.104949.
Siritorn, K. & Permpoonwiwat, C. K. (2020) Effects of Area Characteristics and Municipal Waste Collection Fees on Household Waste Generation, Journal of Material Cycles and Waste Management, 22(1), pp. 89-96, https://doi.org/10.1007/s10163-019-00917-2.
Sobotovičová, S. & Blechová, B. (2017) Disparities of the Regions of the Czech Republic in Terms of Tax Revenues, Ekonomika Regiona-Economy of Region, 13(4), pp. 1304-1313, https://doi.org/10.17059/2017-4-26.
Studnička, P. (2015) Select of A Local Fees from Accommodation Capacity And For A Spa Or Leisure Stay In The Capital Of Prague, 10th International Conference On Topical Issues Of Tourism, pp. 494-504, Acc. No. WOS:000375063500042, ISBN:978-80-88064-09-1.
Šoštarić, M., Brčić, D. & Lale, O. (2018) Establishment of the Congestion Charging Zone in the City of Dubrovnik, Road and Rail Infrastructure V, pp. 1595-1600, https://doi.org/10.5592/co/cetra.2018.808.
Suryanto, M., Kurniati, P. S., Hermanto, B. & Rasmini, M. (2017) Strategy of Increasing of Local Tax Revenues in Bandung City, Proceedings of the International Conference on Publiv Policy, Social, Computing and Development 2017, 141, pp. 214-219, Acc.N. WOS:000428263900045, ISBN:978-94-6252-455-2.
Szczepaniak, M. & Szulc-Obłoza, A. (2020) Labour Market Institutions and Income Inequalities in the Visegrad Group Countries, Comparative Economic Research. Central and Eastern Europe, 23(3), pp. 75-90, https://doi.org/10.18778/1508-2008.23.21.
Szydłowski, C. (2020) Income Budgets Evaluation Of Selected Communes Of pomorskie voivodship in Poland from the Tax on Means of Transport, Baltic Journal of Economic Studies, 6(3), pp. 41-47, https://doi.org/10.30525/2256-0742/2020-6-3-41-47.
Tecl, J. (2011) Administrativní Náklady Výběru Místních Poplatků v Okresních Městech (Bakalářská práce), (Prague: Vysoká škola ekonomická), available at: https://vskp.vse.cz/eid/27246 (February 22, 2020).
Touchton, M., Wampler, B. & Peixoto, T. (2020) Of Democratic Governance And Revenue: Participatory Institutions and Tax Generation in Brazil, Governance - An International Journal of policy, administration, and institutions, 34(4), pp. 1193-1212, https://doi.org/10.1111/gove.12552.
Walker, I. (2013) Výzkumné metody a statistika (Praha: Grada).
Yuan, Y., Li, G., Zhang, R., Li, W. & Fan, Q. (2020) Congestion Charges in Mega Cities: On Affection and Effectiveness, Journal of Environmental Accounting and Management, 8(1), pp. 41-54, https://doi.org/10.5890/JEAM.2020.03.004.
Zhang, P. J. & Hou, Y. L. (2020) The Impact of Tax and Expenditure limitations on User Fees and Charges in Local Government Finance: Evidence from New England, Publius: The journal of federalism, 50(1), pp. 81-108, https://doi.org/10.1093/publius/pjz020.
Alzamora, B. R. & Barros, R. T. D. (2020) Review of Municipal Waste Management Charging Methods in Different Countries, Waste Management, 155, pp. 47-55, https://doi.org/10.1016/j.wasman.2020.07.020.
Anderson, C. & Han, S. (2018) Living Without Otas—Goodbye Columbus: Putting the Jenie Back in the Bottle, Cornell Hospitality Quarterly, 59(1), pp. 67-69, https://doi.org/10.1177/1938965517735907.
Attl, P. (2015) The Importance of Local Fees in Select Spa Locations in the Czech Republic, 13th International Scientific Conference on Hradec Economic, 5, pp. 24-30, Acc. No.WOS:000461417100003, ISBN:978-80-7435-546-2.
Axen, L., Tagesson, T., Shcherbinin, D., Custovic, A. & Ojdanic, A. (2019) Does Municipal Ownership Affect Audit Fees?, Journal Of Management And Governance, 23(3), pp. 693-713, https://doi.org/10.1007/S10997-018-9438-4.
Becica, J. (2015) The Role of Spa and Recreational Stay Fee in the Budgets of Spa Municipalities in the Czech Republic, Proceedings of The 20th International Conference On Theoretical And Practical Aspects Of Public Finance 2015, pp. 13-19, Acc.No.WOS:000389582500002, ISBN:978-80-245-2094-0.
Bezerra, A., Libânio, M. & Lopes, M. L. M. (2020) Water Tariff Forecasting Models Applied to Municipal and Private Companies in the South and Southeast Regions of Brazil, Environmental Monitoring and Assessment, 192(7), https://doi.org/10.1007/s10661-020-08387-y.
Bharadwaj, B., Rai, R. K. & Nepal, M. (2020) Sustainable Financing for Municipal Solid Waste Management in Nepal, PLoS ONE, 15(8), https://doi.org/10.1371/journal.pone.0231933.
Bopche, P. L. & Neware, S. (2020) Suitable Business Site Selection Using GIS, International Journal of Advanced Trends in Computer Science and Engineering, 9(2), pp. 2338-2342, https://doi.org/10.30534/ijatcse/2020/217922020.
Český Statistický Úřad (2020) Databáze demografických údajů za obce ČR, available at: https://www.czso.cz/csu/czso/databaze-demografickych-udaju-za-obce-cr (January 10, 2020).
Derco, J., Romaniuk, P. & Cehlar, M. (2020) Economic Impact of the Health Insurance System on Slovak Medical Spas and Mineral Spring Spas, Sustainability, 12(8), https://doi.org/10.3390/SU12083384.
Dhanorkar, S. & Muthulingam, S. (2020) Do E-Waste Laws Create Behavioral Spillovers? Quasi-Experimental Evidence from California, Production and Operations Management, 29(7), pp. 1738-1766, https://doi.org/10.1111/poms.13182.
Donatella, P., Haraldsson, M. & Tagesson, T. (2019) Do Audit Firm and Audit Costs/Fees Influence Earnings Management in Swedish Municipalities?, International Review of Administrative Sciences, 85(4), pp. 673-691, https://doi.org/10.1177/0020852317748730.
Du, W. H. & Du, P. Y. (2014) An Empirical Study of Environmental Tax’s Unbalanced Effect on Regional Sustainable Development: Based on The Panel Data Analysis of Resource Tax in 29 Provinces and Cities in China, Advanced Materials Research, 869-870, pp. 750-753, https://doi.org/10.4028/www.scientific.net/AMR.869-870.750.
Giraldo-Forero, A., Garcia-Lopez, S., Rodriguez-Marin, P. A., Martinez, J., Céspedes-Villar, Y. R., Cardona, O., Acosta, J. C. & Trujillo, J. C. (2019) A Spatiotemporal Analysis of Taxis Demand: A Case Study in the Manizales City, Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 11896, pp. 514-524, https://doi.org/10.1007/978-3-030-33904-3_48.
Heffer-Flaata, H., Voltes-Dorta, A. & Suau-Sanchez, P. (2020) The Impact of Accommodation Taxes on Outbound Travel Demand from the United Kingdom to European Destinations, Journal of Travel Research, 60(1), pp. 749-760, https://doi.org/10.1177/0047287520908931.
Kim, H. N., Shaw, W. D. & Woodward, R. T. (2007) The distributional Impacts of Recreational Fees: A Discrete Choice Model with Incomplete Data, Land Economics, 83(4), pp. 561-574, https://doi.org/10.3368/Le.83.4.561.
Li, T. S. & Li, C. M. (2013) Study on Prediction of Municipal Solid Waste and Fee Rates on Nanchong City by Pis Regression, 2nd Internationa Conference ión Energy and Environmental Protection (ICEEP 2013), 726-731, pp. 2786-2789, https://doi.org/10.4028/www.scientific.net/AMR.726-731.2786.
McLeod, B., Litvin, S. W., Heriot, K. C., Jauregui, A. & Dempsey, E. (2018) Goodbye Columbus: Accommodation Taxes and OTAs, Cornell Hospitality Quarterly, 59(1), pp. 61-66, https://doi.org/10.1177/1938965517704369.
Ministry of Finance (2020) Hospodaření obcí (Monitoring hospodaření územních samosprávných celků), available at: https://www.mfcr.cz/cs/verejny-sektor/uzemni-rozpocty/hospodareni-obci/monitoring-hospodareni-uzemnich-samospra (February 24, 2020).
Petryk, A., Malinowski, M., Dziewulska, M. & Guzdek, S. (2019) The Impact of the Amount of Fees for the Collection and Management of Municipal Waste on the Percentage of Selectively Collected Waste, Journal of Ecological Engineering, 20(10), pp. 46-53, https://doi.org/10.12911/22998993/112874.
Pinha, A. C. H. & Sagawa, J. K. (2020) A System Dynamics Modelling Approach for Municipal Solid Waste Management and Financial Analysis, Journal of Cleaner Production, 269, https://doi.org/10.1016/j.jclepro.2020.122350.
Pittner, Z. (2017) Administrativní Náklady Místních Poplatků (Bakalářská práce), (Brno: Masarykova univerzita), available at: https://is.muni.cz/th/gi3h4/Bakalarska_prace.pdf (February 22, 2020).
Plzáková, L. & Studnička, P. (2015) Development of Local Fees for Accommodation and for a Spa or Leisure Stay in Relation to Tourism and Hospitality Management Indicators on the Example of the City of Prague, Hradecke Ekonomicke Dny 2015, Roc. 5(2), 5, pp. 438-444, Acc.No.WOS:000461418800056.
Radvan, M. (2019) Municipal Charges on Communal Waste: Do they compete with the immovable Property Tax?, Journal of Financial Management of Property and Construction, 24(2), pp. 148-165, https://doi.org/10.1108/JFMPC-02-2018-0007.
Schwartz, Z. (2005) Revenues and the Cost of Collecting Recreational Fees, Tourism Economics, 11(2), pp. 261-273, https://doi.org/10.5367/0000000054183469.
Shoub, K., Christiani, L., Baumgartner, F. R., Epp, D. A. & Roach, K. (2020) Fines, Fees, Forfeitures, and Disparities: A Link Between Municipal Reliance on Fines and Racial Disparities in Policing, Policy Studies Journal, 49(3), pp. 835-859, https://doi.org/10.1111/psj.12412.
Siddiqi, A., Haraguchi, M. & Narayanamurti, V. (2020) Urban Waste to Energy Recovery Assessment Simulations for Developing Countries, World Development, 131, https://doi.org/10.1016/j.worlddev.2020.104949.
Siritorn, K. & Permpoonwiwat, C. K. (2020) Effects of Area Characteristics and Municipal Waste Collection Fees on Household Waste Generation, Journal of Material Cycles and Waste Management, 22(1), pp. 89-96, https://doi.org/10.1007/s10163-019-00917-2.
Sobotovičová, S. & Blechová, B. (2017) Disparities of the Regions of the Czech Republic in Terms of Tax Revenues, Ekonomika Regiona-Economy of Region, 13(4), pp. 1304-1313, https://doi.org/10.17059/2017-4-26.
Studnička, P. (2015) Select of A Local Fees from Accommodation Capacity And For A Spa Or Leisure Stay In The Capital Of Prague, 10th International Conference On Topical Issues Of Tourism, pp. 494-504, Acc. No. WOS:000375063500042, ISBN:978-80-88064-09-1.
Šoštarić, M., Brčić, D. & Lale, O. (2018) Establishment of the Congestion Charging Zone in the City of Dubrovnik, Road and Rail Infrastructure V, pp. 1595-1600, https://doi.org/10.5592/co/cetra.2018.808.
Suryanto, M., Kurniati, P. S., Hermanto, B. & Rasmini, M. (2017) Strategy of Increasing of Local Tax Revenues in Bandung City, Proceedings of the International Conference on Publiv Policy, Social, Computing and Development 2017, 141, pp. 214-219, Acc.N. WOS:000428263900045, ISBN:978-94-6252-455-2.
Szczepaniak, M. & Szulc-Obłoza, A. (2020) Labour Market Institutions and Income Inequalities in the Visegrad Group Countries, Comparative Economic Research. Central and Eastern Europe, 23(3), pp. 75-90, https://doi.org/10.18778/1508-2008.23.21.
Szydłowski, C. (2020) Income Budgets Evaluation Of Selected Communes Of pomorskie voivodship in Poland from the Tax on Means of Transport, Baltic Journal of Economic Studies, 6(3), pp. 41-47, https://doi.org/10.30525/2256-0742/2020-6-3-41-47.
Tecl, J. (2011) Administrativní Náklady Výběru Místních Poplatků v Okresních Městech (Bakalářská práce), (Prague: Vysoká škola ekonomická), available at: https://vskp.vse.cz/eid/27246 (February 22, 2020).
Touchton, M., Wampler, B. & Peixoto, T. (2020) Of Democratic Governance And Revenue: Participatory Institutions and Tax Generation in Brazil, Governance - An International Journal of policy, administration, and institutions, 34(4), pp. 1193-1212, https://doi.org/10.1111/gove.12552.
Walker, I. (2013) Výzkumné metody a statistika (Praha: Grada).
Yuan, Y., Li, G., Zhang, R., Li, W. & Fan, Q. (2020) Congestion Charges in Mega Cities: On Affection and Effectiveness, Journal of Environmental Accounting and Management, 8(1), pp. 41-54, https://doi.org/10.5890/JEAM.2020.03.004.
Zhang, P. J. & Hou, Y. L. (2020) The Impact of Tax and Expenditure limitations on User Fees and Charges in Local Government Finance: Evidence from New England, Publius: The journal of federalism, 50(1), pp. 81-108, https://doi.org/10.1093/publius/pjz020.
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Učinkovitost pobiranja lokalnih pristojbin: Študija primera v izbranih občinah južnočeškega okrožja, Češka republika. (2022). Lex Localis - Journal of Local Self-Government, 20(3), 479-499. https://doi.org/10.4335/20.3.479-499(2022)
