Fiscal Decentralisation and Its Impact on Economy of Municipalities in the Slovak Republic and Czech Republic
(Fiškálna decentralizácia a jej dopad na ekonomiku obcí v Slovenskej republike a v Českej republike)
Politické vedy, Volume 21, Number 2/2018, pages 78-100
Recommended form for quotation of the article / Odporúčaná forma citácie článku:
VYBÍHAL, V. 2018. Fiscal Decentralisation and Its Impact on Economy of Municipalities in the Slovak Republic and Czech Republic. In Politické vedy. [online]. Vol. 21, No. 2, 2018. ISSN 1335 – 2741, pp. 78-100. Available at: http://dx.doi.org/10.24040/politickevedy.2018.21.2.78-100
In the context of the discussion of the fiscal decentralisation and the European Union's efforts to fulfil the principle of the fiscal equalisation, it should be noted that the issue of the decentralisation and in the particular fiscal decentralisation is considered to be a significant factor in the quality of the public sector working in the European Union. The paper presents the results of the monitoring of the current situation and development over the past 5 years in the area of fiscal decentralisation measured by selected indicators of the income side of budgets of 6 cities. In relation to the issue of decentralisation of incomes in Czech and Slovak Republic, the measure of financial self-sufficiency of municipal budgets is measured by indicators that express the share of entrusted taxes in total tax revenues, the share of real estate tax revenue in the tax and total revenues and the share of own revenues in total budget receipts. The results of the analytical-synthetic study show that the collection of the real estate tax and the volume of other local taxes and fees for both fiscal units in the Czech Republic as well as in the set of towns in Slovakia have posted a moderate increase in monitored years. It can be said that the current model of decentralisation of public administration in Slovakia and the Czech Republic can be described as a combined model according to the theory of fiscal federalism with prevailing elements of decentralisation from the political and administration perspective and centralisation from the fiscal aspect.
Key words: Fiscal decentralisation, revenues, municipalities, Slovak Republic, Czech Republic