Teoretické aspekty a spôsoby merania fiškálnej a daňovej kapacity územných samospráv
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Súbory
Dátum
2024
Autori
Názov časopisu
ISSN časopisu
Názov zväzku
Vydavateľ
Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici
ISBN
ISSN
2729-8213
Abstrakt
The fiscal and tax capacity of territorial governments represent important areas of theoretical and practical research in the framework of public finances. The article aims to evaluate and concentrate knowledge in the field of fiscal and tax capacity of local governments and methods of their measurement. This includes a theoretical synthesis of knowledge based on experiences and approaches in the framework of fiscal and tax capacity from different countries. The synthesis of scientific studies showed that differences in the revenue generation of municipalities are related to their fiscal and tax capacity. The diversity of tax bases and the different tax efforts of local governments with established tax powers within the applied tax policies bring about differences in revenue generation and differences in the structure of the revenue base of local governments, which also affects the quality of life of residents. In Europe, there is a clear dominance of the Scandinavian countries in terms of the weight of local government finances on public finances.
Popis
In: Ekonomika a spoločnosť = The journal of economics and social research : vedecký časopis Ekonomickej fakulty UMB v Banskej Bystrici. Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela Belianum, 2024. ISSN 2729-8213. Roč. 25, č. 1 (2024), s. 79-96.
Kľúčové slová
územná samospráva, územné samosprávy, regional administration, regional government, territorial self-government, fiškálna kapacita, daňová kapacita
Výstup z projektu
VEGA 1/0290/22 Regionálna investičná pomoc ako determinant rozvoja podnikov a regiónov v SR
Citácia
Práva a licenčné podmienky
CC BY-NC Creative Commons Attribution-NonCommercial 4.0. International
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess