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

<p>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.</p>
</abstract>

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.

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

DANUBE

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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...

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

Published Online: Oct 15, 2021

Page range: 197 - 211

DOI: https://doi.org/10.2478/danb-2021-0013

Keywords
Local Taxes, Local Governments, Regional Differences, Socio-Economic Indicators

© 2021 Filip Flaška et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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

Published Online: Oct 15, 2021

Page range: 197 - 211

DOI: https://doi.org/10.2478/danb-2021-0013

KeywordsLocal Taxes, Local Governments, Regional Differences, Socio-Economic Indicators

© 2021 Filip Flaška et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Local Taxes, Local Governments, Regional Differences, Socio-Economic Indicators