Changes in local tax systems at local self - government level after 1989 in the Slovak Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00110570" target="_blank" >RIV/00216224:14560/19:00110570 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Changes in local tax systems at local self - government level after 1989 in the Slovak Republic
Original language description
Local taxes are, on the one hand, a source of financial resources for municipalities that they can use to finance their activities, on the other hand, a tool to make the territory more attractive for citizens but also for businesses entities. It follows that tax policy is an important part of the financial policy of cities and municipalities. The aim of the paper is to evaluate changes in the local tax system after 1989 in the local self - government in Slovak Republic. The basis for the analysis were cumulative data for municipalities in the Slovak Republic reported by the Ministry of Finance of the Slovak Republic. The results of the analysis showed that the system of local taxes has undergone a significant change since the establishment of self-government. Of the original 12 fees, municipalities currently have 8 local taxes and one fee. Not only has the system of setting local tax rates changed, but local taxes have become facultative, which in practice means that the municipality may or may not introduce them. The only mandatory fee is the fee for solid communal waste and minor construction wastes. Overall, local taxes account for an average of 10% of the tax incomes of municipalities, and almost 15% of tax incomes are income from the real estate tax. Although incomes from local taxes are the incomes of municipalities, their share of current incomes is on average 5%.
Czech name
—
Czech description
—
Classification
Type
C - Chapter in a specialist book
CEP classification
—
OECD FORD branch
50206 - Finance
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Kauzalita rozvoje obcí a regionů z pohledu integračních procesů, daňové politiky a cestovního ruchu.
ISBN
9788075560506
Number of pages of the result
9
Pages from-to
26-34
Number of pages of the book
119
Publisher name
Vysoká škola evropských a regionálních studií
Place of publication
České Budějovice
UT code for WoS chapter
—