The Administrative Costs of Local Government Property-Based User Charges and Their Regressivity
The paper measures the administrative costs (assessment and collection costs) of immovable property user charges in local governments in Croatia. This study represents a small scale survey comprising mostly small local governments. First, we establish their costs structure and then we compare the co...
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| Format: | Article |
| Language: | English |
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University of Ljubljana Press (Založba Univerze v Ljubljani)
2011-12-01
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| Series: | Central European Public Administration Review |
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| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20350 |
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| _version_ | 1832591518503796736 |
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| author | Helena Blažić Sandra Stašić Saša Drezgić |
| author_facet | Helena Blažić Sandra Stašić Saša Drezgić |
| author_sort | Helena Blažić |
| collection | DOAJ |
| description | The paper measures the administrative costs (assessment and collection costs) of immovable property user charges in local governments in Croatia. This study represents a small scale survey comprising mostly small local governments. First, we establish their costs structure and then we compare the cost-revenue ratio with their size. As expected, the administrative costs of the analyzed user charges turned out to be regressive in regards to the size of local governments. The results imply that substitution of those different charges would be beneficial for local government budgets. In order to mitigate the problem we propose several alternatives: one general tax/charge; amalgamation of the smallest local governments or referring to assessment and collection of user charges in small local governments to the larger/mutual unit. |
| format | Article |
| id | doaj-art-6c1c09f8f41b4ac88daf67593e9c4c92 |
| institution | Kabale University |
| issn | 2591-2240 2591-2259 |
| language | English |
| publishDate | 2011-12-01 |
| publisher | University of Ljubljana Press (Založba Univerze v Ljubljani) |
| record_format | Article |
| series | Central European Public Administration Review |
| spelling | doaj-art-6c1c09f8f41b4ac88daf67593e9c4c922025-01-22T10:55:17ZengUniversity of Ljubljana Press (Založba Univerze v Ljubljani)Central European Public Administration Review2591-22402591-22592011-12-019410.17573/cepar.v9i4.189The Administrative Costs of Local Government Property-Based User Charges and Their RegressivityHelena BlažićSandra StašićSaša DrezgićThe paper measures the administrative costs (assessment and collection costs) of immovable property user charges in local governments in Croatia. This study represents a small scale survey comprising mostly small local governments. First, we establish their costs structure and then we compare the cost-revenue ratio with their size. As expected, the administrative costs of the analyzed user charges turned out to be regressive in regards to the size of local governments. The results imply that substitution of those different charges would be beneficial for local government budgets. In order to mitigate the problem we propose several alternatives: one general tax/charge; amalgamation of the smallest local governments or referring to assessment and collection of user charges in small local governments to the larger/mutual unit.https://journals.uni-lj.si/CEPAR/article/view/20350administrative costsuser chargeslocal governmentimmovable property |
| spellingShingle | Helena Blažić Sandra Stašić Saša Drezgić The Administrative Costs of Local Government Property-Based User Charges and Their Regressivity Central European Public Administration Review administrative costs user charges local government immovable property |
| title | The Administrative Costs of Local Government Property-Based User Charges and Their Regressivity |
| title_full | The Administrative Costs of Local Government Property-Based User Charges and Their Regressivity |
| title_fullStr | The Administrative Costs of Local Government Property-Based User Charges and Their Regressivity |
| title_full_unstemmed | The Administrative Costs of Local Government Property-Based User Charges and Their Regressivity |
| title_short | The Administrative Costs of Local Government Property-Based User Charges and Their Regressivity |
| title_sort | administrative costs of local government property based user charges and their regressivity |
| topic | administrative costs user charges local government immovable property |
| url | https://journals.uni-lj.si/CEPAR/article/view/20350 |
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