Administrative costs of local fees. Case study of the South Moravian Region

• Autoři: MATĚJOVÁ Lenka
• Rok publikování: 2016
• Druh: Článek ve sborníku
• Konference: Proceedings of the 21th Internation Conference Theoretical and Practical Aspects of Public Finance 2016
• Fakulta / Pracoviště MU: Ekonomicko-správní fakulta
• Doi: http://dx.doi.org/10.18267/pr.2016.sed.2155.8
• Obor: Řízení, správa a administrativa
• Klíčová slova: municipality; administrative costs; local fees; economies of scale; South Moravian Region; Czech Republic
• Popis: Local fees represent independent agenda of municipalities in which they have so called revenue autonomy. They decide on fees, rates, and taxpayers, ideally while respecting criteria of efficiency, effectiveness and responsiveness. It can be difficult in small municipalities (up to 1 000 inhabitants) in the Czech Re-public. They do not have the possibility to collect local fees as municipalities up to 5000 inhabitants (number of taxpayer, culture and accommodation facili-ties etc.). But, as analysis has showed, the costs of this agenda are very similar to the costs of larger municipalities. The aim of this paper is to determine the relative costs of collecting local fees in municipalities of the South Moravian Region and to discuss factors which can influence the results of analysis. Rela-tive costs are the ratio between administrative costs to collection of local fees and revenue of local fees. Their amount is significant influenced by operation (fixed) costs of municipal office (authority), fee rate, number of taxpayers and real time that employees spend with this agenda.

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