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Effects of Fiscal Decentralization on NUTS 3 Regions’ Tax Income in the Slovak Republic

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  • Anna Biceková

Abstract

Regional self-government is in charge of assurance of various tasks, fulfillment of original and transferred competences, providing public property to citizens in respective regions. Relative independence on the state is ensured for regional self-governments by their own budgets serving for performance of activities in every region. Tax income representing major income of higher territorial wholes refers to the most significant item in the regional budgets. Accordingly, the article is focused on NUTS3 tax income quantification in the context of tax strength indicator that ensures certain autonomy of regions. Using the chosen statistical methods, the article is aimed at determining the order of particular regions for period 2007-2016. In the analysis, we took in account also variability of the regions resulting from their area. Therefore we included the modified tax strength calculation.

Suggested Citation

  • Anna Biceková, 2018. "Effects of Fiscal Decentralization on NUTS 3 Regions’ Tax Income in the Slovak Republic," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(2), pages 61-70, June.
    • Handle: RePEc:khe:scajes:v:4:y:2018:i:2:p:61-70
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    References listed on IDEAS

    as
    1. Jorge Martinez-Vazquez & François Vaillancourt (ed.), 2011. "Decentralization in Developing Countries," Books, Edward Elgar Publishing, number 14175.
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    More about this item

    Keywords

    Fiscal decentralization; regional self-government; tax revenues; tax strength; Slovak Republic;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • R12 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Size and Spatial Distributions of Regional Economic Activity; Interregional Trade (economic geography)
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy

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