Local taxes and their position in local self-government budgets (case study)
| Autoři | |
|---|---|
| Rok publikování | 2023 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Verejná správa a regionálny rozvoj: Ekonómia, manažment a marketing |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | https://www.vsemba.sk/portals/0/Subory/vedecky%20casopis%2001%20-%202023%20-%2017102023.pdf |
| Klíčová slova | local taxes; fiscal decentralization; local self-government |
| Přiložené soubory | |
| Popis | Significant changes in the financing of local self-governments have been brought about by fiscal decentralization, which has resulted in partial financial autonomy in relation to the levying of local taxes and fees. The aim of this paper is to evaluate local taxes and their position in local budgets using the example of three municipalities of different sizes. The substantive and value structure of local taxes and fees was assessed on the basis of selected indicators for the period 2016-2021. The analysis showed that all municipalities levy a local fee for municipal solid waste and small construction waste, a real estate tax, and a dog tax. Only two out of the three municipalities under study levy a tax for the use of public space. The importance of incomes from local taxes and fees is also demonstrated by the fact that while in a small municipality, the incomes from local taxes account on average for 45% of tax incomes, in a medium and large municipality this share is at 22% and 23% respectively. These incomes account for a similar share of total current incomes, while in a small municipality, they account for 42%, in a medium-sized and large municipality they account for 11.2% and 11.6% respectively. |