The development of real property tax - the case of city of Košice

Abstract

The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and flats and non-residential premises) within the period from 2005 to 2019, as well as the search for causal relations between legislation and reported revenue. Within the first stage of targeted research; the authors applied standard scientific methods and procedures, namely the study and analysis of legislation (selected laws and generally binding regulations), the database of available and requested numerical data and information, which were provided by the selected subject of local self-government - the City of Košice; in the second stage of targeted research the authors created through abstraction, comparison, induction and deduction their own results and conclusions, which are presented in this paper in textual and graphical forms.

Real Property Tax in Slovakia – Scoping Review

“…Likewise, only a few publications touched on the impacts of the tax on a specific taxpayers group (mentioned were agricultural farms: Gecíková and Papcunová, 2007, churches: Gyuri and Jesenko, 2016, specified legal entity: Tóth et al, 2015 which we see as an inadequately low interest of authors in dealing with such targeted research issues. The reason for such a situation may be similar to that of other aspects discovered, being that more publications were targeted on research in the conditions of only some particular cities Krnáč, 2019, Vartašová andČervená, 2020) or small groups of cities (Bobáková andRožová, 2019, Cíbik, 2020). In our experience, the unavailability of more structured data on individual municipalities/cities may be the reason, in the latter case that is also connected to the very high number of municipalities (Klimovský, 2009).…”

Finančné hospodárenie mesta Košice v kontexte pandémie Covid-19

“…Zároveň sa vyzývali súkromní prevádzkovatelia parkovacích miest na území mesta Košice, aby za účelom zabránenia šírenia ochorenia Covid-19 tiež dočasne prerušili prevádzkovanie parkovacích miest za odplatu 10. Ku ktorému došlo od 14. marca 2020 11.…”