UPLATŇOVÁNÍ DAŇOVÝCH PRAVOMOCÍ V OBCÍCH: PŘÍPADOVÁ STUDIE OBCÍ V SUBURBÁNNÍCH ZÓNÁCH

Municipalities in suburban zones, compared to municipalities in which demographic decline is reported, have a greater opportunity to use their tax powers. They can thus increase their financial self-sufficiency and municipal income. For this reason, the main goal of the research is to find out whether municipalities in the suburban zones of the Ústí Region use their tax powers in order to increase both their financial self-sufficiency and income. Based on interviews with fifteen mayors, it was found that the willingness of municipalities to exercise their tax powers in the form of increasing the local coefficient for property tax or introducing local fees is practically zero. The main reasons are the persistent moral inhibitions of representatives towards their residents and, at the same time, relative satisfaction with the amount of other tax revenues.