Search

In the article, the authors focused on the application of the most recently introduced optional local fee in the Slovak Republic, namely the local development fee. Since 2017, the income from the fee has been a source of funding for the municipalities that have introduced it in their territory by a generally binding ordinance. The article aims to identify the position and budgetary significance of this fee and to evaluate its development in the period since its introduction, at the national level in Slovakia in comparison with the trend in the capital of Slovakia - Bratislava. The authors conclude that the fee is being imposed by a permanently rising number of municipalities and increasing incomes from the fee are observed. The importance of the fee as a source of funding was identified at a case-to-case level, even though its significance at the overall level of Slovakia is yet low. [ABSTRACT FROM AUTHOR]

The implementation of fiscal decentralization in Slovakia in 2005 should have improved the financing of lower levels of government in terms of fortifying their financial autonomy, bringing the local authorities closer to citizens, etc. Indeed, the immediate period after the implementation brought excellent results, maybe thanks to the persistence of the economic expansion. However, the optimistic prospects of municipal and regional authorities were destroyed by the arrival of the financial crisis. Certain alleviation came in the period of the economic recovery. In this paper the structure of municipal revenues in the period of 2000-2017 is analysed with an emphasis on a system change presented by fiscal decentralization. An increasing trend in the municipal total revenues per capita can be observed in the monitored period. Simultaneously, as expected, results show certain principal changes in their structure which are linked to the public finance reform. Additionally, they were later affected by the financial crisis. What is important is the increase of the municipal tax revenues after 2005 with disturbance of the trend during the financial crisis. The eligible increase of received grants in the period of 2000-2004 was followed by a slight decrease after 2005, but worsening of the economic conditions in the period of 2009-2013 again required its dramatic increase. Municipal non-tax revenues seem to be resistant to economic development in Slovakia. [ABSTRACT FROM AUTHOR]

A municipality's budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the revenues that the local self-government receives from various sources. The aim of the paper is to characterize and to compare the mechanism of creating revenues of the local self-government in the Slovak and Czech Republic and, at the same time, to analyze the relationships between individual groups of local revenues in the time period 2009–2018. We analyzed the basic groups of municipal revenues: total revenues, current revenues, and capital revenues. For the analysis, we used selected mathematical–statistical methods (trend lines, correlation coefficient). Although both countries were part of one country, both have a dual model of public administration and have undergone fiscal decentralization; the structure and sources of local self-government revenues are different. However, a common attribute is the dependence of local self-government on state revenues. Tax revenues are the most important part of current budget revenues. Despite fiscal decentralization, local budget revenues are dependent on the state. In the Slovak Republic, share taxes from the state represent 74% of the total tax revenues of municipalities, and in the Czech Republic, 85% of the total tax revenues of municipalities. [ABSTRACT FROM AUTHOR]