The Effectivity of Local Fee Collection: Case Study in Selected Municipalities of the South Bohemian District, Czech Republic

  • Lukáš Moravec Czech University of Life Sciences Prague, Faculty of Economics and Management
  • Gabriela Kukalová Czech University of Life Sciences Prague, Faculty of Economics and Management
  • Dana Bína Filipová Czech University of Life Sciences Prague, Faculty of Economics and Management
  • Zdeňka Vaňková Czech University of Life Sciences Prague, Faculty of Economics and Management
Keywords: fee, efficiency, administration costs, payer, tax income


Local fees and tax income are one of the income sources of a municipality budget. Their size and collection is regulated by the municipality and a particular state. 12 municipalities of the South Bohemian District were chosen according to their size to find out the efficiency of the collection of the higher mentioned income. Next, a relationship between individual shares and size of selected municipalities in number of inhabitants was calculated based on shares among city fees, tax income and total income. The size of yields in local fees differs and the size of municipality (based on the number of inhabitants) is not the main factor of the difference. Yields of municipalities are also influenced by geographical and economic factors (e.g.: growth of tourism, Český Krumlov). Furthermore, absence of any relationship among local fees, tax income and total income was found within selected municipalities.


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