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Bidanset, P, McCord, M, Davis, P and Sunderman, M (2019) An exploratory approach for enhancing vertical and horizontal equity tests for {[}ad valorem{]} property tax valuations using geographically weighted regression. Journal of Financial Management of Property and Construction , 24(02), 231–50.

Blismas, N, Pasquire, C and Gibb, A (2006) Benefit evaluation for off-site production in construction. Construction Management and Economics, 24(02), 121-30.

Bon, R (1996) Whither global construction? Some results of the ECERU opinion survey, 1993–95. Building Research & Information, 24(02), 81–5.

Bouchlaghem, N M (1996) A computer model for the design of window shading devices. Building Research & Information, 24(02), 104–7.

Chang, A S and Tien, C-C (2006) Quantifying uncertainty and equivocality in engineering projects. Construction Management and Economics, 24(02), 171-84.

Clements-Croome, D J (1996) Future horizons in building environmental engineering. Building Research & Information, 24(02), 86–96.

Edwards, D J and Holt, G D (2006) Hand-arm vibration exposure from construction tools: results of a field study. Construction Management and Economics, 24(02), 209-17.

Edwards, D J, Harris, P T and Holt, G D (1996) The greenhouse effect: impact upon and the role to be played by construction. Building Research & Information, 24(02), 97–103.

Fjeldstad, O, Ali, M and Katera, L (2019) Policy implementation under stress. Journal of Financial Management of Property and Construction, 24(02), 129–47.

Gerrish, T, Ruikar, K, Cook, M, Johnson, M and Phillip, M (2017) Using BIM capabilities to improve existing building energy modelling practices. Engineering, Construction and Architectural Management, 24(02), 190-208.

Grover, R, Walacik, M, Buzu, O, Gunes, T, Raskovic, M and Yildiz, U (2019) Barriers to the use of property taxation in municipal finance. Journal of Financial Management of Property and Construction , 24(02), 166–83.

Hwang, B-G, Zhao, X and Chin, E W Y (2017) International construction joint ventures between Singapore and developing countries: Risk assessment and allocation preferences. Engineering, Construction and Architectural Management, 24(02), 209-28.

Jannadi, M O (1996) Factors affecting the safety of the construction industry. Building Research & Information, 24(02), 108–12.

Jiang, W and Lu, Y (2017) Influence of initial trust on control from client perspective: Construction industry in China. Engineering, Construction and Architectural Management, 24(02), 326-45.

Kpamma, Z E, Adjei-Kumi, T, Ayarkwa, J and Adinyira, E (2017) Participatory design, wicked problems, choosing by advantages. Engineering, Construction and Architectural Management, 24(02), 289-307.

Leishman, C and Warren, F (2006) Private housing design customization through house type substitution. Construction Management and Economics, 24(02), 149-58.

Li, H (1996) The role of IT manager in construction process re-engineering. Building Research & Information, 24(02), 124–7.

Lingard, H and Francis, V (2006) Does a supportive work environment moderate the relationship between work-family conflict and burnout among construction professionals?. Construction Management and Economics, 24(02), 185-96.

Loudoun, R and Townsend, K (2017) Implementing health promotion programs in the Australian construction industry: Levers and agents for change. Engineering, Construction and Architectural Management, 24(02), 260-74.

Mangioni, V (2019) Value capture taxation: alternate sources of revenue for Sub-Central government in Australia. Journal of Financial Management of Property and Construction , 24(02), 200–16.

Manoliadis, O, Tsolas, I and Nakou, A (2006) Sustainable construction and drivers of change in Greece: a Delphi study. Construction Management and Economics, 24(02), 113-20.

Mpofu, B, Ochieng, E G, Moobela, C and Pretorius, A (2017) Profiling causative factors leading to construction project delays in the United Arab Emirates. Engineering, Construction and Architectural Management, 24(02), 346-76.

Muya, M, Price, A D F and Edum-Fotwe, F T (2006) Overview of funding for construction craft skills training in Sub-Saharan Africa: a case study of Zambia. Construction Management and Economics, 24(02), 197-208.

Nyabwengi, L M and K’Akumu, O A (2019) An evaluation of property tax base in Nairobi city. Journal of Financial Management of Property and Construction , 24(02), 184–99.

Oshodi, O S, Thwala, W D, Odubiyi, T B, Abidoye, R B and Aigbavboa, C O (2019) Using neural network model to estimate the rental price of residential properties. Journal of Financial Management of Property and Construction , 24(02), 217–30.

Radvan, M (2019) Municipal charges on communal waste: do they compete with the immovable property tax?. Journal of Financial Management of Property and Construction, 24(02), 148–65.

• Type: Journal Article
• Keywords: Waste management; Tax administration; Property tax; Communal waste charge; Local tax; Tax revenue;
• ISBN/ISSN: 1366-4387
• URL: https://doi.org/10.1108/JFMPC-02-2018-0007
• Abstract:
  The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs.

  To reach the aim, it was necessary to analyze the number of municipalities increasing the property tax by the local coefficient and abolishing the charge on communal waste to save money for the waste charges administration. The evidence of municipalities applying the local coefficient was used as a basis for the research. To get the information on charges on communal waste collected in these municipalities with the local coefficient within the past at least five taxable periods, the information from Monitor was used. If there was any such a significant change, then it was necessary to use the bylaws and to do thorough analysis of the reasons.

  The hypothesis that a high number of municipalities in the Czech Republic are replacing the charge on communal waste with the local coefficient applicable for the immovable property tax was rejected. In the opinion of the author, the ideal approach is to have just one local tax – immovable property tax. This tax is administered by the state tax office and the revenue should cover the cost of waste management. Adopting only the property tax increased by the local coefficient, it is necessary to explain the benefits to the taxpayers, that is, locals and voters.

  The research on the given topic was never done in the Czech Republic, as there is no evidence of local charges collected in individual municipalities.

Ruchinskaya, T (1996) The contribution of the Scottish architect Adam Menelaws to Moscow architecture in the early 19th century. Building Research & Information, 24(02), 75–80.

Ruchinskaya, T (1996) The introduction of the architectural scheme of York Gate (1825, Regent's Park, London) in Moscow at the beginning of the 19th century. Building Research & Information, 24(02), 69–74.

Sambasivan, M, Deepak, T J, Salim, A N and Ponniah, V (2017) Analysis of delays in Tanzanian construction industry: Transaction cost economics and structural equation modeling approach. Engineering, Construction and Architectural Management, 24(02), 308-25.

Schröpfer, V L M, Tah, J and Kurul, E (2017) Mapping the knowledge flow in sustainable construction project teams using social network analysis. Engineering, Construction and Architectural Management, 24(02), 229-59.

Seneviratne, K, Amaratunga, D and Haigh, R (2017) Managing housing needs of post conflict housing reconstruction: Sri Lankan perspective. Engineering, Construction and Architectural Management, 24(02), 275-88.

Shohet, I M and Paciuk, M (2006) Service life prediction of exterior cladding components under failure conditions. Construction Management and Economics, 24(02), 131-48.

Zhang, H, Li, H and Tam, C M (2006) Heuristic scheduling of resource-constrained, multiple-mode and repetitive projects. Construction Management and Economics, 24(02), 159-69.

Zhang, P, Harris, F C and Olomolaiye, P O (1996) A computer-based model for optimizing the location of a single tower crane. Building Research & Information, 24(02), 113–23.