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The Property Tax, Grants, and Other Sources of Local Revenues

In: The Economics of Centralism and Local Autonomy

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  • Phillip J. Bryson

Abstract

We would now like to apply the theoretical considerations discussed in previous chapters to the Czech and Slovak fiscal situations and ask which of the two governments has been most successful in terms of local finance, and why. The Slovak Republic has administered its property tax locally; the Czech Republic has administered it centrally. The Czechs have transferred considerable revenue to the local governments, while the Slovaks have been far less generous in providing transfers. The Czech Republic, having chosen a centralized approach to property tax administration, transfers substantial amounts of funds from the national to the local governments, while the Slovak central government has been far less generous.

Suggested Citation

  • Phillip J. Bryson, 2010. "The Property Tax, Grants, and Other Sources of Local Revenues," Palgrave Macmillan Books, in: The Economics of Centralism and Local Autonomy, chapter 0, pages 83-94, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-11201-8_6
    DOI: 10.1057/9780230112018_6
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