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

C 2019

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

PAPCUNOVÁ, Viera a Jarmila HUDÁKOVÁ

Základní údaje

Originální název

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

Autoři

PAPCUNOVÁ, Viera (703 Slovensko, garant, domácí) a Jarmila HUDÁKOVÁ (703 Slovensko)

Vydání

České Budějovice, Kauzalita rozvoje obcí a regionů z pohledu integračních procesů, daňové politiky a cestovního ruchu. od s. 26-34, 9 s. 1.vydanie, 2019

Nakladatel

Vysoká škola evropských a regionálních studií

Další údaje

Jazyk

angličtina

Typ výsledku

Kapitola resp. kapitoly v odborné knize

Obor

50206 Finance

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14560/19:00110570

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-7556-050-6

Klíčová slova anglicky

Local taxes; local fees; financing of municipalities; local self - government

Příznaky

Recenzováno

Změněno: 6. 2. 2020 13:30, doc. Ing. Viera Papcunová, PhD.

Anotace

V originále

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%.

Citovat

PAPCUNOVÁ, Viera a Jarmila HUDÁKOVÁ. Changes in local tax systems at local self - government level after 1989 in the Slovak Republic. In Dušek, J. a kol. Kauzalita rozvoje obcí a regionů z pohledu integračních procesů, daňové politiky a cestovního ruchu. České Budějovice: Vysoká škola evropských a regionálních studií, 2019, s. 26-34. 1.vydanie. ISBN 978-80-7556-050-6.

@inbook{1552196,
   author = {Papcunová, Viera and Hudáková, Jarmila},
   address = {České Budějovice},
   booktitle = {Kauzalita rozvoje obcí a regionů z pohledu integračních procesů, daňové politiky a cestovního ruchu.},
   editor = {Dušek, J. a kol.},
   keywords = {Local taxes; local fees; financing of municipalities; local self - government},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {České Budějovice},
   isbn = {978-80-7556-050-6},
   pages = {26-34},
   publisher = {Vysoká škola evropských a regionálních studií},
   title = {Changes in local tax systems at local self - government level after 1989 in the Slovak Republic},
   year = {2019}
}

TY  - CHAP
ID  - 1552196
AU  - Papcunová, Viera - Hudáková, Jarmila
PY  - 2019
TI  - Changes in local tax systems at local self - government level after 1989 in the Slovak Republic
VL  - 1.vydanie
PB  - Vysoká škola evropských a regionálních studií
CY  - České Budějovice
SN  - 9788075560506
KW  - Local taxes
KW  - local fees
KW  - financing of municipalities
KW  - local self - government
N2  - 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%.
ER  -

PAPCUNOVÁ, Viera a Jarmila HUDÁKOVÁ. Changes in local tax systems at local self - government level after 1989 in the Slovak Republic. In Dušek, J. a kol. \textit{Kauzalita rozvoje obcí a regionů z pohledu integračních procesů, daňové politiky a cestovního ruchu.}. České Budějovice: Vysoká škola evropských a regionálních studií, 2019, s.~26-34. 1.vydanie. ISBN~978-80-7556-050-6.

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