Regional Differences in Revenues from Local Taxes in Comparison to the Socio-Economic Level of the Regions of the Slovak Republic

The aim of the article is to reveal regional differences in revenues from local taxation and to compare the development of local government taxation ratios with selected socio-economic indicators within the NUTS III regions in the Slovak Republic. The paper points out the regional differences in loc...

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Bibliographic Details
Published in:Danube (Brno) 2021-09, Vol.12 (3), p.197-211
Main Authors: Flaška, Filip, Rigová, Zuzana, Kološta, Stanislav, Liptáková, Katarína
Format: Article
Language:English
Subjects:
Local Governments
Local Taxes
Regional Differences
Socio-Economic Indicators
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Summary:The aim of the article is to reveal regional differences in revenues from local taxation and to compare the development of local government taxation ratios with selected socio-economic indicators within the NUTS III regions in the Slovak Republic. The paper points out the regional differences in local tax revenues in relation to total tax revenues, own current revenues, and total current expenditures with regard to the socio-economic level of the regions. We measure regional disparities through the coefficient of variation and the socio-economic level of regions through the composite index created from selected socioeconomic indicators of the respective regions. Results indicate that the social and economic performance of regions had an impact on revenues from taxation by local governments. We observe a declining trend of the monitored indicators from west to north-east of the country.
ISSN:1804-8285
1804-8285
DOI:10.2478/danb-2021-0013