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

Anna Biceková ()

Academic Journal of Economic Studies, 2018, vol. 4, issue 2, 61-70

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.

Keywords: Fiscal decentralization; regional self-government; tax revenues; tax strength; Slovak Republic (search for similar items in EconPapers)
JEL-codes: H70 R12 R58 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:khe:scajes:v:4:y:2018:i:2:p:61-70

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