Impact of Fiscal Decentralization on Motor Vehicle Taxation in the Slovak Republic

Abstract

The article deals with the motor vehicle tax in relation with fiscal decentralization, particularly from 2005 with competence delegated to the self-governing regions in the area of motor vehicle tax. The result of this provision in the field of fiscal decentralization is increasing of differences in the motor vehicle tax burden in self-governing regions of Slovakia. The paper is the result of solving a series of impact studies solved by the authors in this field. Gradually over time from the transfer of competences in setting tax rates on motor vehicles to self-governing regions and usage of the incomes of this tax can realistically assess the development and impact of this element of fiscal decentralization in the Slovak Republic as well as propose a solution of resulting situation. The aim is to eliminate differences in motor vehicle tax burden at regional and interstate level while maintaining the current level of tax revenues of self-governing regions.

Examining the Impact of Air Passenger Transport on International Long-Distance Regular Bus Transport in the Slovak Republic

“…The greatest growth rate is between 2014 and 2015. The projected development of the total number of equipped passengers [13] at the Airport of M. R. Stefanik Bratislava was not fulfilled (see Table 2) this forecast is not responsible not even growth rate. Regarding regular air transport, its offer also decreased between 2007 and 2017.…”

The Transport Service of Small Towns

“…on a change of responsibilities), funding of the UPT, determination of prices, as well as selection of a carrier, have lien within the full authority of towns. Towns or selfgoverning regions have been funding the UPT from current transfers from the national budget or their own incomes [13]. Hypothesis 01: If the gross domestic product increases, then the state tax revenues, as well as share of taxes for towns, increase, which should be manifested in support for the UPT and thus in an increase of the transport performances.…”

Taxes and Charges in Road Freight Transport – a Comparative Study of the Level of Taxes and Charges in the Slovak Republic and the Selected EU Countries

“…In terms of motor vehicle taxation, the tax rate is determined separately for a semi-trailer and tractor unit (e.g. in SK, CZ, PL, HU, DE); however, different approaches are applied to determine the tax rate level [12], [13]. Therefore, an articulated vehicle of the total weight of 40 tonnes, typically used in international road freight transport, is taking into account for the purpose of determining and comparing the value of taxes and toll.…”