Table 1
Share of immovable property tax in total tax revenue of local governments (LG) (mil. CZK)
| 2009 | 2010 | 2011 | 2012 | 2013 | |
|---|---|---|---|---|---|
| Total tax revenue of LG | 180,340 | 187,984 | 187,161 | 191,009 | 208,443 |
| Immovable property tax | 6,320 | 8,664 | 8,609 | 9,602 | 9,736 |
| Immovable property tax (%) | 4 | 5 | 5 | 5 | 5 |
| 2014 | 2015 | 2016 | 2017 | 2018 | |
| Total tax revenue of LG | 219,391 | 226,301 | 249,498 | 270,743 | 295,190 |
| Immovable property tax | 9,973 | 10,334 | 10,586 | 10,765 | 10,856 |
| Immovable property tax (%) | 5 | 5 | 4 | 4 | 4 |
| 2019 | |||||
| Total tax revenue of LG | 320,174 | ||||
| Immovable property tax | 10,909 | ||||
| Immovable property tax (%) | 3 | ||||
Table 2
The significance of immovable property tax in the budget of municipal units in 2019
| Average | Maximum | Minimum | |
|---|---|---|---|
| The share of immovable property tax in the total municipality tax revenue (%) | 8.21 | 69.10 | 0.02 |
| The share of immovable property tax in the total municipality income (%) | 5.84 | 63.42 | 0.01 |
Table 3
The relation between the budgetary balance and application of the local coefficient in 2019
| Total | Municipalities with local coefficient | Municipalities with (%) local coefficient | |
|---|---|---|---|
| Municipalities with budget deficit | 1,714 | 192 | 11.20 |
| Municipalities with budget surplus | 4,538 | 407 | 8.97 |
Figure 1
The comparison of the total income and expenditure of municipalities in 2019 (in millions CZK)
Source: Ministry of Finance of the CR, 2020a; Ministry of Finance of the CR, 2020b; Ministry of Finance of the CR, 2020c
Table 4
The relation between the budgetary balance and application of the local coefficient in 2019
| With immovable property tax receipts | Without immovable property tax receipts | |||
|---|---|---|---|---|
| Municipalities with budget deficit | 1,714 | 27% | 2,312 | 37% |
| Municipalities with budget surplus | 4,538 | 73% | 3,940 | 63% |
Table 5
The relation between the income of municipal units with/without immovable property tax (IPT) receipts, and the number of inhabitants in 2019
| Total number of municipalities | Budget deficit with IPT receipts | Budget deficit without IPT receipts | Increase | |||
|---|---|---|---|---|---|---|
| ≤ 2,000 inhab. | 5,549 | 1,429 | 25.75% | 1,945 | 35.05% | 9.30% |
| 2,001–8,000 inhab. | 539 | 223 | 41.37% | 275 | 51.02% | 9.65% |
| ≥8,001 inhab. | 164 | 62 | 37.80% | 92 | 56.10% | 18.29% |
Table 6
The improvement of the budgetary balance after applying local coefficient (LC) in 2019
| Municipalities without LC | Municipalities with LC 2 | Municipalities with LC 3 | Municipalities with LC 4 | |||||
|---|---|---|---|---|---|---|---|---|
| Municipalities with budget deficit | 1,522 | 151 | 29 | 7 | ||||
| Budget surplus with LC 2 | 309 | 20.30% | ||||||
| Budget surplus with LC 3 | 226 | 14.85% | 51 | 33.77% | ||||
| Budget surplus with LC 4 | 181 | 11.89% | 22 | 11.57% | 12 | 41.38% | ||
| Budget surplus with LC 5 | 148 | 9.72% | 25 | 16.56% | 6 | 20.69% | 3 | 42.86% |
| Budget deficit even with LC 5 | 658 | 43.23% | 53 | 35.10% | 11 | 37.93% | 4 | 57.14% |