Document 140 - Amendment to the Act on the Budgetary Allocation of Taxes

Published date: 24.03.2026 |Processed date: 24.03.2026 |Session 10

Summary

The bill changes the tax budgeting system for counties to better reflect current needs and activity volumes. Instead of fixed percentages, it introduces a dynamic model with annual updates to the shares based on objective criteria such as population, length of roads, or emergency medical services capacity. The change will strengthen the financial stability of the counties and ensure a fairer distribution of funds without impacting the state budget.

Topics

Additional documents

Additional document 1

Government Opinion on Print No. 140/0

Processed date: 21.04.2026

The Government took a disapproving position on the proposal of the Pardubice Region. The proposal amends the budget determination of taxes for the regions by reducing the weight of the school criterion from 7.78% to 4% and by limiting which children, pupils and students are included in the calculation. The government argues that this does not meet the funding needs of county education, the proposal is based on outdated legislation and contains technical legislative errors.

Laws affected by this document

243/2000

Zákon o rozpočtovém určení výnosu některých daní územním samosprávným celkům a některým státním fondům (zákon o rozpočtovém určení daní)