Significance of Local Taxes in Income Structure of Slovak Municipalities

Gál, Marián; Tóth, Péter

doi:10.5901/mjss.2015.v6n3p544

Cited by 3 publications

(3 citation statements)

References 2 publications

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“…They are designated by their municipalities and flow directly into their budgets. Taxpayers are residents of the city or citizens who visit it (Gál, Tóth, 2015).…”

Section: Entrepreneurship and Sustainability Issuesmentioning

confidence: 99%

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Financial assumptions of Slovak municipalities for their active participation in regional development

Liptáková¹,

Rigová²

2021

JESI

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Local self-government, represented by municipalities, is not only obliged to ensure all competencies set by legislation, whether original or transferred, but also to play an increasingly important role in the economic development of entrusted territory. One of a key challenge of the municipalities is also to act as an activator of development, either independently by using their own financial resources or in cooperation with potential investors who want to start new, whether social or economic activities in the respective area. Based on the published studies, the authors looked for suitable indicators to evaluate the financial conditions of Slovak municipalities to participate actively in the regional development of a particular region. They evaluated financial data of municipalities not only from the perspective of eight Slovak regions, but also in terms of size categories of municipalities, since they want to find out, how individual size categories of municipalities contribute to the healthy and viable financial condition of considered regions. In terms of analysis, a high degree of territorial fragmentation can be observed in Slovakia, which in the case of small size categories of municipalities (up to 3,000 inhabitants) negatively affects their ability to participate in regional development, because they have worse financial and property conditions. The athours ealuate quantitative financial and demographic data on Slovak municipalities for the period between 2014 and 2018, which they obtained from the Slovak DataCentrum and Ineko websites.

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“…They are designated by their municipalities and flow directly into their budgets. Taxpayers are residents of the city or citizens who visit it (Gál, Tóth, 2015).…”

Section: Entrepreneurship and Sustainability Issuesmentioning

confidence: 99%

“…The municipalities increased tax rates in order to strengthen own revenues and the budget structure. Incomes from local taxes serve mostly to cover current expenses (Gál, Tóth, 2015). However, they are usually inadequate, they are not sufficient to cover the development needs of municipalities.…”

Section: Introductionmentioning

confidence: 99%

Financial assumptions of Slovak municipalities for their active participation in regional development

Liptáková¹,

Rigová²

2021

JESI

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“…Marian and Toth [9] stated that regional tax is an important revenue source for districts and cities to provide more public services. Moreover, the tax also accelerates economic growth in a provincial area.…”

Section: Introductionmentioning

confidence: 99%

Determinants of Regional Tax Revenue in Central Java Province

Oktavilia¹,

Rahman²,

Fafurida³

et al. 2021

Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 Jul

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Regional autonomy motivates regional government for being independent in managing and exploring fund local development. Tax is one of the local revenue sources that plays an important role. This study aims to analyze factors such as Gross Regional Domestic Products (GRDP), Consumer Price Index (CPI), total population and number of hotels to local revenue of districts or cities in Central Java from 2014 to 2018. The dependent variables employed are GDP, CPI, total population and hotel. This study implements a multiple regression analysis with an OLS method and panel data. The data panel used is a fixed-effect model. The research shows that GRDP, total population and number of hotels impact the regional revenue positively and significantly. However, CPI influences local revenue negatively and significantly.

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Fiscal decentralization of the Visegrad Group countries as a key factor of development

et al. 2022

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The article investigates the process of decentralization of public administration in the Visegrad Group countries. The authors use the share of local budget revenues of Visegrad Group countries in GDP and the share of tax (own) revenues in the revenues of local budgets of Visegrad Group countries, as main indicators. The research examines the essence of fiscal decentralization and reforms of fiscal decentralization in Visegrad Four. It has been found that the purpose of fiscal decentralization was to increase the financial independence of the municipalities, but the local governments of the Visegrad Four countries still depend on the state budget and economic development of a country. In general, process of fiscal decentralization still has the national particularities.

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Significance of Local Taxes in Income Structure of Slovak Municipalities

Abstract: Paper focuses on public revenues of municipalities and analyses the importance

Cited by 3 publications

References 2 publications

Financial assumptions of Slovak municipalities for their active participation in regional development

Financial assumptions of Slovak municipalities for their active participation in regional development

Determinants of Regional Tax Revenue in Central Java Province

Fiscal decentralization of the Visegrad Group countries as a key factor of development

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