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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


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
Creative Commons License
Toto dielo je publikované pod/This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licence.