Financial Autonomy of Local Governments in the Slovak  Republic: A Panel Data Investigation

Maličká, Lenka

doi:10.31577/ekoncas.2021.07.01

Cited by 3 publications

(2 citation statements)

References 18 publications

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“…Similar activities of the central government could be observed in other European countries, too, e.g. Slovakia, where due to the GFC, the central government has legislatively reduced tax revenues of municipalities and regions to generate additional resources in the state budget (Maličká, 2021).…”

Section: Institutional Backgroundsupporting

confidence: 58%

Property Tax Revenues of Local Governments in the Republic of Serbia According to the Level of Development

Mali

Maličká

2022

Stav a Perspektívy Verejných Financií v Eú

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This paper focuses on the share of property taxes in local revenues of Serbian local self-government units in the period 2011-2019, while local self-government units are classified into four groups according to the level of economic development measured by the regional GDP per capita. The results show, that the shares of property taxes on local revenues increased during the monitored period 2011-2019 and are higher in more developed areas of Serbia. We can also point to the unneglectable break in our time series, which is observed in 2013 when Serbian municipalities answered to changes in legislation with a dramatic increase in property taxes to load their budgets with missing resources.

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Section: Institutional Backgroundsupporting

confidence: 58%

Property Tax Revenues of Local Governments in the Republic of Serbia According to the Level of Development

Mali

Maličká

2022

Stav a Perspektívy Verejných Financií v Eú

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“…al, 2014; Šimanskienė, Burbulytė-Tsiskarishvili, 2012; Atkočiūnienė, 2009Atkočiūnienė, , 2008; and others), but also on the FA of municipalities (Maličká, Cigu, 2013; and others) in individual countries of the EU (in particular, the Eastern and Central European countries as well as the member countries which have acceded to the EU more recently). In view of the above, the researchers (Maličká, 2021;Wichovska, 2021;Dziekanski et al, 2020;Malinowski, 2019;Just, Łuczak, 2019; and others) focus on the endogenous factors determining the FA of rural municipalities and the assessment of the impact thereof on a country by country basis in their empirical studies.…”

Section: Introductionmentioning

confidence: 99%

Improvement of financial autonomy of the rural municipalities in Lithuania using the spatial modelling method

Skauronė

Miceikienė

Žalkauskas

2022

Preprint

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In the scientific literature, the financial autonomy (FA) of rural municipalities has been referred to as a complex and dynamic phenomenon. Its manifestation has been claimed to depend on a variety of externalities and internalities of the local government. Rural municipalities occupy a significant share of the geographical space of the European Union and are very diverse. Hence, the manifestation of autonomy of the local government and possibilities for improvement of the FA in the rural areas are specific for each country and are characterised by their diversity and complexity. The issue of improvement of the FA has become of particularly topical interest in the context of regional and rural development in recent years. It has become increasingly relevant in autonomous and sustainable decision-making and implementation by the local governments as well as in the search for sustainable financial resources in spatial terms. Research aim: to develop the recommendations on improvement of the FA of the rural municipalities in Lithuania in the context of the key endogenous factors identified. The article presents the empirical research findings obtained as a result of an assessment of the FA of 36 rural municipalities in Lithuania under the multi-criteria decision analysis method TOPSIS. The restraining and driving endogenous factors of the FA of the rural municipalities were analysed by applying the Moran’s I statistic method. Global Moran’s I statistic and Cluster and Outlier Analysis (Anselin Local Moran's I) were used to check for global and local patterns in the distribution of the FA of Lithuanian municipalities and related factors. The research findings have demonstrated low or medium low the FA of rural municipalities in Lithuania. The result has been determined by the rapidly deteriorating demographic situation, restraining social factors, and contrasting economic environment observed in rural areas of Lithuania during the recent 11 years. The spatial autocorrelation models enabled the identification of the rural municipality clusters characterized by insufficient economic development and concentrated in the western and southern regions of the country. The spatial modelling-based assessment of the endogenous factors and using the tree-based regression model technique has shown the possibilities for improvement of the FA of rural municipalities of Lithuania. JEL Classification H72, R11, R15.

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Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

2022

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This paper examines how the demographic and economic structure of the municipalities´ population relates to the share of real property tax on local tax revenue in the Slovak republic. Shares of the productive population, unemployed population pupils, the population aged less than 14 years, and the population aged over 65 years in the total municipal population are involved in the regression analysis based on the panel data. The research covers 2,926 municipalities in the period 2005-2020. Estimation results show a positive relationship between the dependent variable and variables referring to the productive population, unemployed population, and population aged less than 14 years. A negative relationship is observed in the case of variables referring to pupils and the population aged over 65 years.

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Financial Autonomy of Local Governments in the Slovak Republic: A Panel Data Investigation

Cited by 3 publications

References 18 publications

Property Tax Revenues of Local Governments in the Republic of Serbia According to the Level of Development

Property Tax Revenues of Local Governments in the Republic of Serbia According to the Level of Development

Improvement of financial autonomy of the rural municipalities in Lithuania using the spatial modelling method

Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

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