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Evaluation of Tax Incomes of Municipalities in Conditions of the Slovak and Czech Republics

Author

Listed:
  • Viera Papcunová

    (Institute of Economics and Management, Faculty of Natural Science, Constantine the Philosopher University, Slovakia)

  • Dana Országhová

    (Department of Mathematics, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Slovakia)

  • Radomíra Hornyák Gregáňová

    (Department of Mathematics, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Slovakia)

Abstract

The basis of neoclassical theory of fiscal policy is the significant rationality of economic subjects. Rationality results from the ability of these entities to optimize their decisions within a long time horizon, taking into account the activities of other entities, for example Government. An important economic entity is also municipalities and cities as representatives of local self-government. In most countries, fiscal decentralization has taken place in relation to local self-government which aim was reducing the local governments dependence on the states financial management. Nevertheless, the states incomes are still identifying as an important part of local budgets. The objective of the contribution is to evaluate the tax incomes of municipalities on the basis of selected indicators in the conditions of the Slovak Republic and the Czech Republic in the period 2009 - 2016. The basis for the analysis was cumulative data from municipalities in the Slovak Republic (2 890 municipalities) and cumulative data from municipalities in the Czech Republic (6 271 municipalities) processed in MS Excel. The analysis showed that incomes from tax of personal income represent on average over the analysed period 70% on tax incomes for municipalities in the Slovak Republic and 22% on tax incomes of municipalities in the Czech Republic. Within the structure of the current incomes of municipalities in the Slovak and Czech Republic, tax incomes represent an important component. At the level of municipalities in the Slovak Republic tax incomes represent on average over the analysed period 53% on total current incomes of municipalities and in municipalities in the Czech Republic tax incomes represent 52% on total current incomes of municipalities. Within the analysed period, we register a faster increase of the total current incomes in the municipalities in the Slovak Republic in comparison with the municipalities of the Czech Republic. Fulltext: https://doi.org/10.1515/acta-2018-0003

Suggested Citation

  • Viera Papcunová & Dana Országhová & Radomíra Hornyák Gregáňová, 2018. "Evaluation of Tax Incomes of Municipalities in Conditions of the Slovak and Czech Republics," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 21(2), pages 16-27.
    • Handle: RePEc:boh:actaub:v:21:y:2018:i:2:p:16-27
    DOI: 10.1515/acta-2018-0003
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    Keywords

    financial management; tax incomes; current incomes; self–government; municipality; H24; H71;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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