Fiscal decentralization as a shift of decision-making powers from the central level of government to lower government levels is an object of wide research. In this fi eld there is a discussion ranging from the eligibility of fi scal decentralization, its advantages and threats, to searching for the fi scal decentralization´s impact on certain macroeconomic indicators. Research focusing on investigating for fi scal decentralization determinants has not clear answer to this question. It considers various indicators often with their ambiguous impact on fi scal decentralization. In this paper, the problem of fi scal decentralization determinants is investigated on the EU countries sample in period 1995-2015. EU countries are divided into groups according to their fi scal decentralization average degree using the cluster analysis. Fiscal decentralization different measures refer on the expenditure, revenue, tax and grant decentralization. For each cluster a panel model is estimated to reveal an infl uence of selected variables on fi scal decentralization, while fi scal decentralization as dependent variable is measured by chosen various measure. Sensitivity of the estimation results on the fi scal decentralization measurement is obvious. Obtained results partially support assumptions given on basics of related literature. Signifi cant appearance of the economy openness variable, GDP per capita growth and infl ation rate, public and local debt variable and variable based on dependency ratio, and population density is infl uenced by construction of the fi scal decentralization indicator. It might explain the disunited character of observed FEM and REM results, additionally the turn of coeffi cient sign comparing fi scal decentralization measures postulates certain common tendencies revealing the fi scal decentralization character and conditions.

Formal Dimension of Fiscal Decentralization in the Context of Vertical Fiscal Imbalance and Financial Autonomy of Municipalities in SlovakiaAn increase in municipal financial autonomy in Slovakia in connection with the fiscal decentralization during the monitored period 2000-2016 is observable after its implementation ( 2005) with a certain derogation in the period of the financial crisis (2009). The aim of the paper is to point out its formal increase through vertical fiscal imbalance. It is caused by the dominant position of shared tax revenues in the municipal budgets. Dumitrescu-Hurlin Panel Granger Causality test confirms a relationship between municipal financial autonomy and vertical fiscal imbalance, which points to a transfer dependency of municipalities on central government. Using the cross-correlation, the expected inverse relation between analysed categories is confirmed in the current period. Statistically significant positive correlation coefficients in the case of lag order point to important timing focusing on the period of implementation of reforms and certain economic effects, e.g., financial crisis and economic recovery.

The literature concerned in fiscal federalism and fiscal decentralization promotes the sub-national responsibility for sub-national resources and spending. In this paper sub-national tax revenues are compared to total tax revenues expressing the tax decentralization for the sample of EU 28 countries. Beside it, the main part of sub-national taxes, the immovable property tax -tax on land building or other structure, is compared to total sub-national tax revenues. Using the GMM system estimation determinants of sub-national tax revenues, real estate tax revenues and tax decentralization are investigated on the sample of EU countries. Results show the significant negative relation between GDP per capita growth, population density and inflation rate and all variables in question. In the case of sub-national government real estate tax revenues the positive relation with public debt is observed.

Autonomy of local governments consists also in the financial autonomy. In the SR, the municipal financial autonomy is importantly influenced by dominant position of shared tax in the municipal tax revenue. When considering only own revenues (own tax and nontax), the financial autonomy of municipalities is low. In this paper the financial autonomy of municipalities in the SR is analyzed in the period 2005 -2019. At the base of the Gini index, inequalities in financial autonomy are analyzed. Higher inequalities are observed in case of the exclusion of shared tax, what confirms that the shared tax serves as a channel of horizontal fiscal equalization. Employing the panel regression, determinants of financial autonomy are analyzed. The negative relationship is observed in case of the population growth, use of returnable financial resources, financial crisis and also the portion of shared tax on municipal tax revenue, when considering the financial autonomy based on own resources.

The current economic situation puts cultural sector performance under pressure in most European countries. On the one side, the demand for the quality of public services is rising, while on the other side, the budgets, especially for culture, are shrinking. This trend has been followed by introducing performancebased management into cultural institutions. In this regard, libraries may be considered as the best cultural institutions for introducing the techniques of benchmarking the performance of the organisation. They provide statistics about their visitors and loans of the books which can be reliable sources for measurement of their output and input indicators. The objective of the paper was to identify key indicators suitable for analysing efficiency based on available cultural statistics in Slovakia (which ended up with 2017 at the time of research) using the non-parametric frontier method of data envelopment analysis (DEA). In the research, three models are estimated. The first model is an over-parametrized model involving all available variables. In the second one, loan efficiency is examined. The third model focuses on financing efficiency. The findings show that the efficiency of libraries differs significantly in the three examined models. Percentage of efficient public libraries in the specialized models two and three is lower than in case of the first model (5.57% and 9.11% vs. 12.92%). It clearly points to the fields of the Slovak public libraries' management which need improvement, namely: low circulation, low number of users in connection with high current expenditure and large floor space. As this research is the first complex analysis of the efficiency of all Slovak libraries, the findings can be helpful in practice for improving their performance management.

Determinants of the Municipal Indebtedness in the SlovakiaMunicipalities in the Slovakia as part of public sector have to finance their needs in accord of legally set municipal budgeting principles. The general basic rule mentions that current needs have to be financed from current budget. Capital or investment expenditure can be financed by returnable resources. Using returnable finance resources induces the indebtedness. Although the state level of government is not responsible for the indebtedness incurred on municipal level, usually limits the municipal indebtedness by law and monitors the total municipal debt and debt service. The paper deals with municipal indebtedness in the SR, where total municipal debt is involved to econometric investigation in aim to identify its determinants. Estimated GMM dynamic panel model includes time effects and reveals significant positive influence of capital revenues, debt service and lagged debt. Significant is negative impact of unemployment rate and financial autonomy. ÚvodHoci sa prevažná časť pozornosti v súčasnosti sústreďuje na veľkosť verejného dlhu, ktorého najobjemnejšou súčasťou je štátny dlh, určitá časť odbornej verejnosti diskutuje aj o dlhu územných samospráv. Ten je spravidla v porovnaní so štátnym dlhom v priepastnom nepomere.V podmienkach Slovenskej republiky je územná samospráva tvorená samosprávnymi krajmi na úrovni regiónov (NUTS3) a miestnou samosprávou (LAU2). Za zadlženosť miestnych samospráv SR sa preto považuje zadlženosť miest a obcí SR. Na základe údajov MF SR uvedených v štátnych záverečných účtoch tvorí v súčasnosti dlh miest a obcí SR približne 3 % (2015) celkového konsolidovaného dlhu verejnej správy a za posledných 15 rokov sa pohyboval medzi 2,8 % (2003) a 5,3 % (2014).Súčasná legislatíva SR reaguje na vzniknutú potrebu regulácie zadlženosti miestnych samospráv. Sú stanovené limity pre možnosti ďalšieho využitia návratných finančných zdrojov a ich prekročenie je upravené procedurálnym postupom a sankciami. Teória aj *1 Lenka Maličká (lenka.malicka@tuke.sk), Technická univerzita v Košiciach, Ekonomická fakulta.Tento článok vznikol za podpory projektu VEGA č. 1/0559/16.

SUMMARYObjective: The aim of the study was to examine trends in the prevalence of lifetime cannabis use among the Czech 15-year old students. Methods: Data from the nationally representative Health Behaviour in School-aged Children Survey, conducted in the Czech Republic in 2002, 2006, 2010 and 2014, were used. Trends in cannabis use among both boys and girls were modelled through binary logistic regression with period as a predictor of the lifetime cannabis use.Results: The prevalence of lifetime cannabis use has significantly decreased among young Czechs, particularly among boys. Gender differences in cannabis use have been also gradually decreasing since 2002, with no significant differences between genders in recent period.Conclusions: Although there are positive changes in the prevalence of adolescent cannabis use, from the European perspective, Czech students still belong to those with significantly higher rates in this respect. Thus, alongside with the use of other substances, adolescent cannabis consumption remains an important challenge for the national public health policy.

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