Publication details
Administrative and relative costs of local fees. Case study of the South Moravian Region in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | Proceedings of the 21st International Conference Current Trends in Public Sector Research |
| MU Faculty or unit | |
| Citation | |
| Field | Management and administrative |
| Keywords | local fees; administration cost; relative costs; municipality; South Moravian Region; Czech Republic |
| Description | Local fees represent one of the sources of own revenues for municipalities in the Czech Republic; and the area in which municipalities have the highest revenue autonomy. Municipalities decide on fees, rates, and taxpayers, ideally while respecting criteria of efficiency and effectiveness. With respect to theory of scale economies, the smallest municipalities do not have to be ability to collect local fees effective as in the larger municipalities, with lowest costs. Even the administrative cost of municipality may be higher than revenue of local fees. The paper determines the administrative and relative costs of collecting local fees in municipalities of the South Moravian Region. The results show that administrative and relative costs decrease with population growth and after reaching a certain population limit, however again increase. The population and therefore taxpayers do not only effect on this course but also other factors such as the scope of municipality competences or fee rate. |