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Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas Cover

Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas

Open Access
|Apr 2021

Figures & Tables

Fig. 1

Municipalities with increased local coefficient and FUAs in 2019 core of the FUA = the densely inhabited city whose labour market is highly integrated with the commuting zone within the borders of FUASource: own processing
Municipalities with increased local coefficient and FUAs in 2019 core of the FUA = the densely inhabited city whose labour market is highly integrated with the commuting zone within the borders of FUASource: own processing

Results of Granger causality testing

Null hypothesisF-statisticProbability
Large industrial facilities do not Granger cause the increase of LC in municipalities within FUAs16.2930.010**
FUAs do not Granger cause the increase of LC in municipalities with large industrial facilities9.15670.029**
Mimicking behaviour do not Granger cause the increase of LC in municipalities within FUAs5.75000.062*
FUAs do not Granger cause the mimicking behaviour0.78620.416
Mimicking behaviour do not Granger cause the increase of LC in municipalities with large industrial facilities0.02990.869
Large industrial facilities do not Granger cause the mimicking behaviour1.38510.292

The response to the fiscal stress by the municipalities in the Czech Republic, 2008–2018

20082009201020112012201320142015201620172018
Revenue, CZK bn269.2261.3283.6268.6241.1256.2272.9279.5279.0294.2330.9
Expenditure, CZK bn253.6279.4287.0269.8235.1238.7263.9257.6239.3272.8322.6
Debt, CZK bn80.180.683.382.490.092.288.986.971.969.068.6
Property tax revenues of municipalities, CZK bn5.16.38.78.69.69.710.010.310.610.810.9
Property tax as a % of municipalities revenue1.92.43.13.24.03.83.73.73.83.73.3
Property tax as a % of revenue of municipalities with LC > 1-5.06.26.46.26.16.16.06.06.16.2

Application of higher local coefficient in 2009–2019

20092010201120122013201420152016201720182019
Mun. LC389284299404494518522562588598599
Mun. LC (% of all)6.24.54.86.57.98.38.39.09.49.69.6
MC (% of mun. LC)59.154.257.562.468.070.370.972.673.573.473.1

Municipalities with one or both factors (industry and FUA) that apply the policy of higher local coefficient in 2009–2019

20092010201120122013201420152016201720182019
IFU mun. LC263211217289342358359389405409411
IFU mun. LC (% of mun. LC)67.674.372.671.569.269.168.869.268.968.468.6

Municipalities with large industrial facilities that apply the policy of higher local coefficient in 2009–2019

20092010201120122013201420152016201720182019
Ind. mun. LC191147154204236248248268276279279
Ind. mun. LC (% of mun. LC)49.151.851.550.547.847.947.547.746.946.746.6

Industry in municipalities with the highest share of increased total revenue due to the increased local coefficient

MunicipalityIndustryMunicipalityIndustryMunicipalityIndustry
DukovanyNuclear PPLibisCPStonavaMining
RouchovanyNuclear PPZabenCP, electrical substationDolni NivyQuarry
TemelinNuclear PPSiviceCement plant, PPPVrskmanQuarry
TrnavkaCoal PPBitozevesIndustrial zoneStare HamrySki resort
VresovaSteam-gas PPVelemyslevesIndustrial zoneBilaSki resort
Nizni LhotyMP, PPPUziceIndustrial zoneVlkanciceRecreation area
ChrastanyMP, PPPModleticeShopping zone
NosoviceMPOtviceShopping zoneVysokaFuel store
PaskovCPCestliceShopping zone

Municipalities within FUAs that apply the higher local coefficient policy in 2009–2019

20092010201120122013201420152016201720182019
FUA mun. LC156143142189229242242262276277280
FUA mun. LC (% of mun. LC)40.150.447.546.846.446.746.446.646.946.346.7
Language: English
Page range: 55 - 66
Submitted on: May 20, 2020
Accepted on: Jan 20, 2021
Published on: Apr 6, 2021
Published by: University of Matej Bel in Banska Bystrica, Faculty of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2021 Pavel Zdražil, Bohuslav Pernica, published by University of Matej Bel in Banska Bystrica, Faculty of Economics
This work is licensed under the Creative Commons Attribution 4.0 License.