THE IMPACT OF FISCAL DECENTRALIZATION ON PUBLIC ADMINISTRATION

Jozef Kubás, Zuzana Štofková, Ján Mišík

Abstract


The allocating revenue to the individual budgets of self-governments in the Slovak Republic is a highly sophisticated process. Redistribution of resources using fiscal decentralization is an effective instrument through which the government attempts to eliminate subsidizing of municipalities and self-governing regions from the state budget and thus achieve higher stability of the economy. The function of municipalities and higher territorial units is secured by so-called special purpose tax revenues, which do not go into the state budget but directly into the budgets of self-governments. This research contribution focuses on the revenue side of budgets of public administration institutions for the period of the last five concluding budget years. The analysis demonstrates the meaning and importance of tax revenues for the mentioned institutions as well as the expenditure side of the state budget. In this contribution, a comparative study identified the changes that occurred in the individual years of the presented range and subsequently, evaluated fiscal decentralization and its influence on the revenue side of budgets of municipalities.

Keywords


Fiscal decentralization, tax, finance, budget

Full Text:

PDF

References


Act no. 222/2004 Coll. Act on Value-Added Tax.

Act no. 564/2004 Coll. Act on Budget Determination of Income Tax Revenues to Regional Self-government, and on amendments and supplements to certain acts.

Act no. 582/2004 Coll. Act on Local Taxes and Fees for Community Waste and Small Construction Waste.

Act no. 595/2003 Coll. Act on Income Tax.

Bieliková, A., Chlebíková. D. (2015). Tax inspection of the tax on personal income in the global economy. In: Globalization and its socio-economic consequences: 15th international scientific conference: proceedings, Rajecke Teplice, Slovak Republic, pp. 33-38. ISBN 978-80-8154-145-2.

Financial Report (2017). [On line]. [ins. 2. 3. 2017.]. Available https://www.financnasprava.sk/sk/obcania/dane/spotrebne-dane.

Kovacikova, M., Repková Stofkova, K. (2016). Impact of globalization on access to process businesses management. In: Globalization and its Socio-Economic Consequences: 16th International Scientific Conference: proceedings, Rajecke Teplice, Slovakia, pp. 1022-1030. ISBN 978-80-8154-191-9.

Public administration budget. [On line]. [ins. 10. 3. 2017.]. Available http://www.rozpocet.sk/app/ homepage/rozpoce tVCislach/rozpocetVerejnejSpravy/.

Štofková J., Repková Štofková, K., Kaštánek, P. (2015). Finance. Bratislava: DOLIS, 152 p. ISBN 978-80-8181-005-3.

Šoltés, V., Repková Štofková, K. (2016) The impact of business environment on regional disparities. - Prague: 187-191 pp. ISBN 978-80-88042-05-1.




DOI: http://dx.doi.org/10.12955/cbup.v5.933

Refbacks

  • There are currently no refbacks.


Print ISSN 1805-997X, Online ISSN 1805-9961

(c) 2017 Central Bohemia University