Diversification of tax revenue in Czech municipalities

Municipal tax revenues constitute the fundamental component of their budgets, from which they finance public services for citizens, infrastructure investments, and day-to-day operations. The aim of this paper is therefore to elucidate the spatial aspects of Czech municipal tax revenues and identify their wealth. Specifically, we focus on the question of which municipalities diversify their tax revenues beyond shared taxes and on the role of space in this process. The main map shows both the results of the cluster analysis, which identified eight types of municipalities, and their wealth, measured by tax revenue per capita. Four clusters of municipalities are associated with increased revenues from environmental levies, gambling, and property taxes. However, all of these bring potential negative impacts.