Author(s): Renáta Krajčírová, Alexandra Ferenczi Vaňová, Jozef Bojňanský
Title: Local Fee for Municipal Waste as a Part of Tax Budget Revenues of Municipalities
Source: International Scientific Days 2018 :: Towards Productive, Sustainable and Resilient Global Agriculture and Food Systems :: Proceedings
ISBN: 978-80-7598-180-6
DOI: https://doi.org/10.15414/isd2018.s7.04
Publisher: Wolters Kluwer ČR, Prague
PY, pages: 2018, 1550-1557
Published on-line: 2018-11-09
Language: eng
Abstract: The waste management belongs to the biggest challenge of environment. The task of
article is the survey and the assessment of local fee for municipal waste in the selected
municipality of Nitra region in the SR. Local fee for municipal waste and minor
construction waste is levied by the municipality pursuant to the Act on Local Taxes
and Local Fees and its amount is determined in a generally binding regulation. Revenues
of local taxes and revenues of local fees are the part of tax budget revenues
of each municipality. In the reviewed municipality, legal entities and individual entrepreneurs
pay as much as they produce, the fee rate depends on the bin volume
and the frequency of collections. The fee rate of non-individual entrepreneurs is determined
on a lump sum basis. The rate of waste recovery in the SR is one of the
lowest in the EU and the landfilling is still a dominant form of municipal waste
management. From the survey of reviewed municipality, it derives that in the year
2016 almost 35% from the total amount of waste is recovered. However, as regards
the amount of generated waste and the amount of landfill of selected municipality
it is recommended to consider the increase in the fee rate for municipal waste and
minor construction waste.
Keywords: budget, local fee, local fee for municipal waste, municipality, tax revenues
JEL Classification: H71, H72, K39, R11
Rights:Open Access :: Creative Commons BY-NC-SA 4.0 International Licence
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