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Revenue Autonomy of Municipal Budgets
DVOŘÁKOVÁ, Aneta
The aim of this bachelor's thesis is to determine and to assess the state and development of the level of revenue autonomy of municipalities in the Czech Republic. The topic of the bachelor's thesis is part of the issue of public finances and fiscal decentralization; therefore, the literary research of the thesis is devoted to these terms. With the main goal, this work is devoted to three sub-goals. It concerns the characterization of the revenue, expenditure and balance of the municipalities, the comparison of the autonomous revenue of municipalities Krtov and Pec pod Sněžkou and the preparation of an overview of the autonomous tax revenue of the municipalities in countries, that are members of OECD. For all municipalities in the Czech Republic, rate of revenue decentralization, an indicator of revenue autonomy, an indicator of tax autonomy are calculated, and the development of autonomous revenue of municipalities in the Czech Republic is commented here. For size groups of municipalities, the share of autonomous revenue per inhabitant and the degree of revenue autonomy are compared.
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Analysis of the impact of village funds as fiscal decentratlization policy on reducing poverty level of rural communities in Indonesia
Anam, Choirul ; Plaček, Michal (advisor) ; Nemec, Juraj (referee) ; Vaceková, Gabriela (referee)
Not only does decentralization transfer of powers and functions from central government to local governments, but also about how the people can stimulate rural development to gradually improve their welfare. In fact, not all countries that implement decentralization get the same results in terms of their impact on economic growth and poverty alleviation. This research applies an exploratory approach that is enhanced by structured interviews and field research, as well as an empirical approach that is strengthened by stepwise regression. The aim of this research is to see the interconnection between village funds policies and poverty alleviation in Indonesia. The results show that per capita village funds can reduce poverty even though it may differ between provinces. However, proportional of village funds has the opposite impact if they are overly dependent on the central government transfers. In addition, some of the research findings appear to contradict the theory due to the influence of the unique character and culture of Indonesian people. The village funds program in Indonesia has become a unique and challenging issue for researchers. Therefore, further research can be done by concentrating on the other impacts of village funds in Indonesia than poverty which is essential to enrich the...
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Fiscal Decentralization and Economic Growth in EU Countries: Role of Institutional Mechanisms
Ting, Ka Yee ; Young, Mitchell (advisor) ; Bruno, Randolph Luca (referee) ; Svoboda, Karel (referee)
In the past three decades, there is a growing trend of conducting fiscal decentralization in both transition countries and developed countries. The primary reason for this interest is the theoretical prediction that fiscal decentralization could promote economic development through enhancing or improving the efficiency of the public sector. Despite general acceptance of the contribution of fiscal decentralization to economic growth in theoretical literature, none of the previous fiscal decentralization studies have been successfully verified the growth effect of fiscal decentralization. Moreover, a majority of the empirical research analyzes the relationship without taking institutional factors into consideration, which may result in a biased conclusion. Utilizing fixed effects panel data regression models, this thesis is dedicated to examining the impact of fiscal decentralization on economic growth across 27 EU countries over the period 1995-2015. It first analyzes how the effect of fiscal decentralization on economic growth could differ in Western European (WE) and Central and Eastern European (CEE) countries. Then, it examines the complementarity between fiscal decentralization and well-established institutional mechanism in enhancing economic growth in these two groups of EU countries by...
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The Specific Role of Quebec within Canadian Fiscal Federalism
Bandžak, Richard ; Fiřtová, Magdalena (advisor) ; Kozák, Kryštof (referee)
Canadian fiscal federalism is a set of complex relations on both federal and interprovincial levels. As each province faces different geographic, economic or demographic situation, federal government runs equalization program that aims to diminish potential economic gaps. Despite vaguely defined purpose, the transfers are unconditional - provinces could use them for any purpose they find appropriate. That could possibly cause distorted incentives such as flypaper effect in which politicians tend to adjust spending behavior according to source of income. Equalization payments are distributed based on potential capacity of each province to raise revenue. As Quebec has been the largest recipient of equalization grants with slow, if existent, convergence to the rest of provinces, it is subject of the analysis in the period from the year 1981, which marks breaking points in both Quebec and equalization system history, to 2016. Quebec tends to be blamed for taking advantage of the system by deliberately undervaluing its fiscal capacity through subsidized prices of electricity and by boosting its social expenditures. By incorporating descriptive statistics and discussion, this thesis concludes that Quebec's policymakers likely deliberately implement fiscal policies that in turn undervalue its fiscal...
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Status and Importance of Local Taxes
BULÍČKOVÁ, Renata
The diploma thesis on the Status and Importance of Local Taxes is focused on a part of tax revenues of municipalities, which are called local taxes according to the budget structure. These revenues are the returns of the municipalities and are of an optional nature. Despite their nature, Act No. 565/1990 Coll., On Local Taxes, limits the tax jurisdiction for setting the charging rate. The aim of the thesis is to analyse the local taxes of a selected region of the Czech Republic on the basis of theoretical knowledge and legislation related to local taxes. For this work, the Vysočina Region was selected. At the beginning, development of taxes in the Czech Republic in 2006 2016 is described. Subsequently, the work goes to the development of Vysočina Region, where local taxes are broken down by particular types. The next chapters are devoted to local charges according to their division in the budget structure in terms of their share on revenues in municipalities in 2016 and the frequency of utilization of the respective taxes in the same year. Based on the calculations, it was found out that the average share of revenues from local taxes on tax revenues in 2006-2011 was around 1.80 %. By introducing a local tax for municipal waste, the share increased and was around 3 % in 2012-2016. This difference was due to the fact that the tax for municipal waste is the major part of the revenue from local taxes, approximately 88 %. The analysis also shows that the most common tax is the one for owning dogs. However, its share on total revenues of local taxes accounted for only 4.3 %. A smaller share (3.78 %) is recorded only by the revenue from the tax for use of the public area, the other taxes got minor contribution.
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Real estate tax in Slovakia
Múčka, Richard ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The diploma thesis deals with the issue of real estate taxation in Slovakia. The aim of the thesis is to explain how real estate taxation in Slovakia is taking place, how real estate tax has contributed to tax revenues and what changes occurred after the introduction of fiscal decentralization in the conditions of the Slovak Republic. Subsequently, the work focuses on the application of the property tax to the selected municipality. To achieve the goals, work is divided into four chapters. The first two chapters are devoted to public administration in Slovakia and fiscal decentralization. The third chapter focuses on the history of property tax in the world and in Slovakia. The last fourth chapter presents the impact of the real estate tax on the tax revenues of the capital Bratislava.
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Immovable Property Tax as Local Government Revenue in Czech Republic
KUBÁSKOVÁ, Hana
This bachelor thesis is dedicated to the immovable property tax revenue in municipalities in the Czech Republic. The main goal of this thesis is an evaluation of current developments, the present state and to outline possible perspectives of the immovable property tax revenues in local governments. In the theoretical part the basic terms related to the tax revenue are specified. There is explained immovable property tax in terms of applicable legislation in the Czech Republic. The next point there is decentralization of immovable property tax in the European countries. In the practical part the analysis of immovable property tax in the budgets of municipalities and comparing of these revenues before and after the change in legislation is followed. There is explained immovable property tax in terms of applicable legislation in the Czech Republic. An important point there is also the assessment of the tax competence of the municipalities in the Czech Republic.
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Analysis of the impact of taxes on the management of municipalities in the in the Czech Republic on the example of municipalities of different size categories.
Brož, Jan ; Peková, Jitka (advisor) ; Silovská, Hana (referee)
The thesis is focused on the evaluation of budget selected municipalities, especially in the context of the law of RUD and its changes in recent years. In the theoretical part are included the main views on municipal financing systems in terms of centralization and decentralization and also outlined the development of the redistribution of taxes in the Czech Republic and its major impact on the communities in the Czech Republic using aggregate data. Here, the author points out, that it would be better to consider greater fiscal decentralization, together with fiscal autonomy. However, it doesn't go well with recent changes in RUD in the Czech Republic. The theoretical part is then analyzed selected municipalities (representing various size groups of municipalities in the Czech Republic) regarding the development and structure of their budgets and major influences having an impact. Even from these analyzes it is quite obvious that the Czech Republic is rather greater tax depending on the state of municipalities (which relates to the growth of shared taxes) and thereby weakening the share of own revenues for municipalities. This is the opposite trend of development compared to other western countries. The Czech Republic also occurs (through laws RUD) to strengthen revenues for small and medium-sized communities, often at the expense of larger ones. These changes could actually lead to weakening of cooperation between the public and private sectors, as well as an inefficient financing and management of public funds for municipalities in the country.
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Fiscal rules at the sub-national government level
SOUKUPOVÁ, Zuzana
This diploma thesis deals with fiscal rules at the sub-national government level. The main goal is to make an analysis of the evolution and current situation of fiscal rules at the sub-national government level and to make the systematic classification of fiscal rules parameters and their choice in the EU member countries. The literary overview includes the introduction into the topic of fiscal rules and explains the connection between short-terms and long-terms goals of public finances and motives for the implementation of fiscal rules. There is also presented their typology. The next important part of this theme is the fiscal decentralization, which is also introduced here. This part is concluded by the overview of studies, which examine and evaluate the strength and effectiveness of fiscal rules at sub-national government level. The part of solutions and results includes the descriptive analysis of evolution and current situation of fiscal rules in EU member countries (EU-27) with the focus on local and regional sub-national government level. Then some selected parameters (share of sub-national public debt to GDP, fiscal decentralization, fiscal autonomy and (non)membership of EU member countries in the Eurozone) are compared with the number of implemented fiscal rules at the sub-national government level and in some cases with the fiscal rule strength index to prove or refute the set hypotheses. The hypotheses which are formulated in the methodology of this thesis are not proved by the correlation and by the main graphs. But there are some examples supporting these hypotheses.
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Interregional redistribution trough tax sharing and grants to local governmnet units
MIŠÁKOVÁ, Eliška
The aim of this thesis is to analyse the system of tax sharing and grants in terms of interregional redistribution. Review of literature is divided into two parts. The first one relates to fiscal decentralization, fiscal imbalance (which arises as a result of decentralization), and fiscal need. The second part deals with the technical characteristics of shared taxes and subsidies in the Czech Republic. Based on established methodological procedures were carried out analysis of both systems. It was found out that into the budgets of local governments are redistributed funds which do not come from their territory. The result of analysis is the finding that both systems are based on the interregional redistribution. Last part of this thesis focuses on a brief analysis of the planned amendment.
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