Significance of Local Taxes in Income Structure of Slovak Municipalities

@inproceedings{Marin2015SignificanceOL,
  title={Significance of Local Taxes in Income Structure of Slovak Municipalities},
  author={G{\'a}l Mari{\'a}n and T Wood Peter},
  year={2015}
}
Paper focuses on public revenues of municipalities and analyses the importance and significance of local taxes for the Slovak municipalities. Eight municipalities representing the capital cities of higher territorial units in Slovakia were selected. The aim of the paper is to estimate relationship between two tax decentralization measures (local tax income / current revenues and local tax income / total revenues) on one side and number of the citizens, city unemployment and average salary on… CONTINUE READING

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