Význam daňových príjmov v rozpočtoch miestnych samospráv v Slovenskej republike podľa regiónov NUTS III a podľa veľkostných kategórií obcí
Importance of Tax Revenues in the Budgets of Slovak Local Governments by NUTS III Regions and by Size Categories of Municipalities

Summary/Abstract: The process of decentralization of public administration in the Slovak Republic has strengthened the position and competencies of local governments. As a result of the implemented fiscal decentralization, the importance of revenues that local governments receive from local taxes has increased. Tax revenues significantly contribute to the financing of the tasks and competencies of local governments. The aim of the article is to analyze the importance of revenues from local taxes in the budgets of Slovak local governments according to their affiliation with NUTS III regions and according to the classification into size categories of municipalities. The authors revealed differences in the share of local taxes in the revenues of local governments located within different regions and by different size categories of municipalities in the years 2010 to 2018 by using selected indicators. In both analyzed indicators, local governments in the western part of Slovakia reached higher values compared to the municipalities of the Prešov and Košice regions.

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