<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Local authorities’ financial resources should be commensurate with the competences provided for by the law. However, in most countries, representatives of local self-governments claim that their total revenues are insufficient to deliver allocated tasks at a standard scale and level of quality. Such statements are somewhat problematic, especially in less-developed countries, where cost-center accounting is not used and service standards are not defined. This paper analyzes the relationship between the costs of delegated competences and the resources provided to cover these costs in Slovakia. We found that Slovak municipalities (with some exceptions) do not know the exact costs of delegated competences, and that the state does not cover the total costs of delegated competences, which contradicts the Slovak constitution. Our short comparison in the discussion shows that the Czech situation is very similar, suggesting that the problem might be common for all post-Soviet countries.</p>
</abstract>

Local authorities’ financial resources should be commensurate with the competences provided for by the law. However, in most countries, representatives of local self-governments claim that their total revenues are insufficient to deliver allocated tasks at a standard scale and level of quality. Such statements are somewhat problematic, especially in less-developed countries, where cost-center accounting is not used and service standards are not defined. This paper analyzes the relationship between the costs of delegated competences and the resources provided to cover these costs in Slovakia. We found that Slovak municipalities (with some exceptions) do not know the exact costs of delegated competences, and that the state does not cover the total costs of delegated competences, which contradicts the Slovak constitution. Our short comparison in the discussion shows that the Czech situation is very similar, suggesting that the problem might be common for all post-Soviet countries.

Costs and Revenues Balance: The Case of Municipal Delegated Competences in Slovakia

Central European Journal of Public Policy

This work is licensed under the Creative Commons Attribution 4.0 International License.

Local authorities’ financial resources should be commensurate with the competences provided for by the law. However, in most countries, representatives of...

Costs and Revenues Balance: The Case of Municipal Delegated Competences in Slovakia

Published Online: Oct 14, 2023

Page range: 51 - 62

Received: May 05, 2023

Accepted: Jun 09, 2023

DOI: https://doi.org/10.2478/cejpp-2023-0008

Keywords
public administration, delegated competences, fiscal federalism, Slovakia

© 2023 Beáta Mikušová Meričková et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Costs and Revenues Balance: The Case of Municipal Delegated Competences in Slovakia

Published Online: Oct 14, 2023

Page range: 51 - 62

Received: May 05, 2023

Accepted: Jun 09, 2023

DOI: https://doi.org/10.2478/cejpp-2023-0008

Keywordspublic administration, delegated competences, fiscal federalism, Slovakia

© 2023 Beáta Mikušová Meričková et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
public administration, delegated competences, fiscal federalism, Slovakia