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@article{1503119,
author = {Radvan, Michal},
article_location = {Bingley},
article_number = {2},
doi = {http://dx.doi.org/10.1108/JFMPC-02-2018-0007},
keywords = {Waste management; Tax administration; Property tax; Communal waste charge; Local tax; Tax revenue},
language = {eng},
issn = {1366-4387},
journal = {Journal of Financial Management of Property and Construction},
title = {Municipal charges on communal waste: do they compete with the immovable property tax?},
url = {https://doi.org/10.1108/JFMPC-02-2018-0007},
volume = {24},
year = {2019}
}
TY - JOUR
ID - 1503119
AU - Radvan, Michal
PY - 2019
TI - Municipal charges on communal waste: do they compete with the immovable property tax?
JF - Journal of Financial Management of Property and Construction
VL - 24
IS - 2
SP - 148-165
EP - 148-165
PB - Emerald Publishing Limited
SN - 13664387
KW - Waste management
KW - Tax administration
KW - Property tax
KW - Communal waste charge
KW - Local tax
KW - Tax revenue
UR - https://doi.org/10.1108/JFMPC-02-2018-0007
L2 - https://doi.org/10.1108/JFMPC-02-2018-0007
N2 - 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. 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. 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.
ER -
RADVAN, Michal. Municipal charges on communal waste: do they compete with the immovable property tax? \textit{Journal of Financial Management of Property and Construction}. Bingley: Emerald Publishing Limited, 2019, roč.~24, č.~2, s.~148-165. ISSN~1366-4387. Dostupné z: https://dx.doi.org/10.1108/JFMPC-02-2018-0007.
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