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Fiscal Federalism in Spain in History and Nowadays
Majovská, Barbara ; Kučerová, Irah (advisor) ; Krausz Hladká, Malvína (referee)
The purpose of my thesis is to analyse the tools and consequences of the fiscal federalism in Spain. Decentralization process has started along with democratization since passing new Constitution in 1978. It has been mainly reaction to cultural, historical and political reasons of creation of Autonomous Communities. Economic crisis stroke the Spanish economy very strongly and has been a challenge for the whole financing model. Thus, the main aim of my thesis is to deal with the recent development of the financing model. Since Spain is a member of the European Union, I describe also tools of the fiscal federalism put forward by the European Union. Spain is considered to be one of the most decentralized countries in Europe. In my thesis I want to prove that further decentralization has been confirmed by reforms responding to the economic crisis. Then, I want to show that used tools of fiscal federalism are profitable for both state and autonomous communities and positively affect economy of Spain and that they has helped to deal with economic crisis. Finally, I want to show that Spain is getting closer to federal arrangement of government. As has been proved, decentralization is still prevailing tendency in financing model of autonomous communities. But central government has been proposing...
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The Fiscal Decentralization in Czech Republic in International comparison.
VOMÁČKOVÁ, Šárka
This thesis explores the development of fiscal decentralisation in the countries of Europe, especially in the Czech Republic in comparison with other countries. Fiscal decentralisation is a part of fiscal federalism and decision-making on public finances. These finances are spent for public goods, used by people. The fiscal decentralisation is commonly associated with the assignment of authority to lower levels of government and this is necessary due to different needs of economic subjects in different regions of the country. These lower levels of government knows, how to use conferred public finances in their region (jurisdiction) wisely. The fiscal decentralisation specifies, how much in detail the government can affect the structure and quality of public goods in each region of the country. The important results are achieved by means of the formula of Sub-national revenues (% of total revenues) and Sub-national expenditures (% of total expenditures).
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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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Fiscal Federalism in Spain in History and Nowadays
Majovská, Barbara ; Kučerová, Irah (advisor) ; Krausz Hladká, Malvína (referee)
The purpose of my thesis is to analyse the tools and consequences of the fiscal federalism in Spain. Decentralization process has started along with democratization since passing new Constitution in 1978. It has been mainly reaction to cultural, historical and political reasons of creation of Autonomous Communities. Economic crisis stroke the Spanish economy very strongly and has been a challenge for the whole financing model. Thus, the main aim of my thesis is to deal with the recent development of the financing model. Since Spain is a member of the European Union, I describe also tools of the fiscal federalism put forward by the European Union. Spain is considered to be one of the most decentralized countries in Europe. In my thesis I want to prove that further decentralization has been confirmed by reforms responding to the economic crisis. Then, I want to show that used tools of fiscal federalism are profitable for both state and autonomous communities and positively affect economy of Spain and that they has helped to deal with economic crisis. Finally, I want to show that Spain is getting closer to federal arrangement of government. As has been proved, decentralization is still prevailing tendency in financing model of autonomous communities. But central government has been proposing...
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Taxation powers of municipalities
Macháčková, Iva ; Maaytová, Alena (advisor) ; Sedmihradská, Lucie (referee)
This bachelor thesis deals with the topic of taxation powers of municipalities by real estate tax and local charges. The first part of the thesis is focused on the theory of fiscal federalism and on municipal incomes in the Czech Republic. In the second part there is a description of current form and functioning of local charges and real estate tax in the Czech Republic. This part of thesis is also including the clarification of essence of taxation powers, i.e. how the municipalities can influence their tax incomes. The last part is focused on the analysis and comparison of the utilization of taxation powers in two municipalities from Pilsen region in Sušice and Domažlice from 2004 to 2014 (the comparison of binding ordinances). In the end, there is evaluated how the rate of using of these powers had the effect on incomes both observed municipalities.
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Investment Subsidies to Municipalities
Granátová, Hana ; Sedmihradská, Lucie (advisor) ; Pšurná, Pavla (referee)
This diploma thesis deals with investment subsidies, which municipalities obtain as a contribution to the budget, and the fact whether the amount of the subsidies is affected by the political affiliation of the mayor. The introduction of the thesis brings the description of public administration of the Czech Republic, and the characteristics of the region and the village. The following part focuses on fiscal federalism, district budget as well as particular revenues of municipalities. Additionally, this part provides the explanation of the term 'subsidy', and lists different kinds of sources which municipalities can draw financial means from. The last part introduces analysis of selected towns. The conclusion presents the overall evaluation and summary of the results.
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Comparison of fiscal federalism concepts in Switzerland, USA and EU.
Havlíček, Jan ; Ježek, Tomáš (advisor) ; Loužek, Marek (referee)
In this thesis I investigate the application of various instruments of fiscal federalism in the Swiss Confederation, the United States of America and the European Union. Based on the knowledge of the theory and the works of authors dealing with this topic in stated regions I conclude that while the USA and Switzerland are quite similar in their competitive approach to fiscal federalism, the fiscal federalism mindset in the EU is entirely opposite to that of theirs. That is partly given by the fact that the EU is not a true federation with a strong central government but a union of sovereign states. But the fact that the responsibility in the USA and Switzerland lies upon the deciding policy makers and that they are at the same time constrained by certain fiscal rules whereas the standard in the EU is the socialization of losses and the fiscal rules are only being implemented now is in my opinion a more significant factor.
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Fiscal Union: A Solution for the Euro Area Crisis?
Šatavová, Eva ; Ševčík, Miroslav (advisor) ; Rybáček, Václav (referee)
The goal of this work is an assessment of the hypothesis whether the fiscal union in euro area can cope with the consequences and causes of the debt crisis. Categorized proposals leading to fiscal union are presented. These proposals are facing problems of moral hazard, perverse incentives, new taxes, inefficient allocation of scarce resources, and general issues of fiscal policy. New steps towards fiscal union will be accepted at the supranational level, some of these steps are more likely than others. The tighter rules, fiscal oversight and regulation the fiscal union will provide, the longer and more successful will be preventing of the crisis in the euro area. Because the euro area cannot be considered an optimal currency area and because the tragedy of the commons problem is observed here, then fiscal union in the long run, along with all the problems of the new proposals will only lead to a deepening of the crisis, or creating a new and much stronger one.
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The impact of the economic crisis on local governments in the Czech Republic
AMBROŽ, Pavel
This thesis deals with the impacts of the financial crisis on the local government, specifically on the regions and municipalities, in the Czech Republic. The first part describes the causes of the financial crisis and the particular impacts on the US. The thesis starts in the source of the crisis ? in the US, continues to the impact on the EU, but first of all it concentrates on the macroeconomic influences on the Czech Republic. The data from the information systems of Ministry of Finance, state final accounts and current legislative regulations are used to analyse the impacts on the local governments. The changes in the local budgets caused by the economic downturn are analyzed using the revenues and expenditures, which are further classified.
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Tax competition and publicly provided goods: The example of Switzerland
Los, Jakub ; Bartoň, Petr (advisor) ; Rod, Aleš (referee)
The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss cantons and shows that the tax burden in the canton is dependent on the tax burden in the neighboring cantons. It also deals with the influence of tax competition on the structure of publicly provided goods in Switzerland and takes into account also the phenomenon of commuting and the consumption of publicly provided goods in cantons different from the canton where the tax is collected. The paper also examines the impact of commuting on the structure and level of public expenditure in Swiss cantons.
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