Changes in local tax systems at local self - government level after 1989 in the Slovak Republic

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Changes in local tax systems at local self - government level after 1989 in the Slovak Republic

Popis výsledku v původním jazyce

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%.

Název v anglickém jazyce

Changes in local tax systems at local self - government level after 1989 in the Slovak Republic

Popis výsledku anglicky

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%.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Kauzalita rozvoje obcí a regionů z pohledu integračních procesů, daňové politiky a cestovního ruchu.

ISBN

9788075560506

Počet stran výsledku

9

Strana od-do

26-34

Počet stran knihy

119

Název nakladatele

Vysoká škola evropských a regionálních studií

Místo vydání

České Budějovice

Kód UT WoS kapitoly

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