Municipal Tax Policy as a Tool of Local Development
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Abstract
Municipality as basic unit of territorial government, needs to be fiscally autonomous. This autonomy is reflected both on the expenditure side as well as on the revenue side. The basic revenue group of municipalities is tax revenue. But the real reflection of using the tax jurisdiction is found in case of local taxes. Since 2005 there is a new system of local taxation in Slovakia. Slovak municipalities are able to use their taxing powers in order to support the other local policies. Aim of the paper is to evaluate a local taxes and local taxation as a tool of local (social and economic) development. The paper discusses the relation of tax, social and economic policies of municipality. It also contains a short legal analysis of local taxes use as a tool of supporting social and economic policies in the legal system of Slovak Republic. The paper also contains a proposition and implementation of methodology for quantification the social and stabilizing function of local taxes and its application in district towns of Slovak Republic. Results have shown that in Slovak district towns is no relation between local social and stabilizing policy and their current budgets development.
Keywords: local development; local taxes; municipalities; real estate tax; tax policy; social policy; stabilizing policyDownloads
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Poliak, L. (2017). Municipal Tax Policy as a Tool of Local Development. New Trends and Issues Proceedings on Humanities and Social Sciences, 3(4), 53–62. https://doi.org/10.18844/prosoc.v3i4.1513
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References
Act Nr.582/2004 Coll. On local taxes as amended
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Alm, J., Buschman, R. D. & Sjoquist, D. L. (2014). Foreclosures and local government revenues from the property tax: The case of Georgia school districts. Regional Science and Urban Economics, 46, 1-11.
Babcak, V. (2015) Danove pravo na Slovensku. Bratislava: Epos.
Baskaran, T. (2014). Identifying local tax mimicking with administrative borders and a policy reform. Journal of Public Economics, 118, 41-51
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Bondonio, D. & Greenbaum, R. T. (2007). Do local tax incentives affect economic growth? What mean impact miss in the analysis of enterprise zone policies. Regional Science and Urban Economics, 37, 121-136
Braid, R. M. (2013). State and local tax competition in a spatial model with sales taxes and residential property taxes. Journal of Urban Economics, 75, 57-67
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Molitoris, P. (2010). Miestne dane – socialny rozmer v ich konstrukcii a sprave In Vernarsky, M. et al. Socialna funkcia v pravnej uprave zdanovania prijmov. UPJS, Kosice.
Musgrave, R. A. & Musgrave, P. B. (1989). Public finance in theory and practice. Singapore: McGraw-Hill Book Co..
Presbitero, A. F., Sacchi, A. & Zazzaro, A. (2014). Property tax and fiscal discipline in OECD countries. In: Economics Letters. 124, 428-433.
Poliak, L. (2015). Social dimension of local taxes. In: Slavickova, P. – Tomcik, J. (Eds.): Knowledge for Market Use 2015: Women in Business in the Past and Present. International Scientific Conference Proceedings. Societas Scientarum Olomoucensis II., Olomouc. 737-745.
Sebova, M. (2009). Lokalny ekonomicky rozvoj. In: Hudec, O. et al. 2009. Podoby regionalneho a miestneho rozvoja. Kosice: TUKE.
Toth, P. et al. (2014). Ekonomicke aktivity obci a mest. Plzen: Ales Cenek.
Ulbrich, H. H. (2011). Public finance in theory and practice. Abingdon: Routledge.
Vernarsky, M. et al. (2010) Socialna funkcia v pravnej uprave zdanovania prijmov. Kosice: UPJS.
Vyrostova, E. (2010). Regionalna ekonomika a rozvoj. Bratislava: IURA Edition.
Zarska, E. (2008). Komunalna ekonomika a politika. Bratislava: Ekonóm.
Alm, J., Buschman, R. D. & Sjoquist, D. L. (2011). Rethinking local government reliance on the property tax. Regional Science and Urban Economics, 41, 320-331
Alm, J., Buschman, R. D. & Sjoquist, D. L. (2014). Foreclosures and local government revenues from the property tax: The case of Georgia school districts. Regional Science and Urban Economics, 46, 1-11.
Babcak, V. (2015) Danove pravo na Slovensku. Bratislava: Epos.
Baskaran, T. (2014). Identifying local tax mimicking with administrative borders and a policy reform. Journal of Public Economics, 118, 41-51
Blazek, J. & Uhlir, D. (2011): Teorie regionalniho rozvoje. Nastin, kritika, implikace. Karolinum, Prague.
Bondonio, D. & Greenbaum, R. T. (2007). Do local tax incentives affect economic growth? What mean impact miss in the analysis of enterprise zone policies. Regional Science and Urban Economics, 37, 121-136
Braid, R. M. (2013). State and local tax competition in a spatial model with sales taxes and residential property taxes. Journal of Urban Economics, 75, 57-67
Bucek, M., Rehak, S. & Tvrdon, J. (2010). Regionalna ekonómia a politika. Bratislava: IURA Edition.
Business Alliance of Slovakia, (2005). Mapovanie regionalnych podmienok na podnikanie. Index regionalneho podnikateľskeho prostredia, Bratislava: Podnikateľska aliancia Slovenska.
Duracinska, M. (2014). Danove pravo. In Sidak, Mykola., Duracinska, Maria. et al. Financne pravo. C.H. Bratislava: BECK.
Fisher, R. C. (1996). State and Local Public Finance. IRWIN.
Gruber, J. (2010). Public Finance and Public Policy. New York: Worth Publishers.
Janeba, E. & Osterloh, S. (2013). Tax and the city – A theory of local tax competition. Journal of Public Economics, 103, 89-100.
Jezkova, R. & Jezek, J. (2011). Podnikanie a jeho komunalna a regionalna podpora. Bratislava: Eurokodex.
Lynch, R. G. (2004). Rethinking growth strategies. how state and local taxes and services affect economic development. Washington: Economic Policy Institute.
Lyytikainen, T. (2012). Tax competition among local governments: Evidence from a property tax reform in Finland. Journal of Public Economics ,96, 584-595.
Maier, G. & Todtling, F. (1997). Regionalna a urbanisticka ekonomika. Teória lokalizacie a priestorova struktura. Bratislava: Elita.
Maier, G. & Todtling, F. (1998). Regionalna a urbanisticka ekonomika 2. Regionalny rozvoj a regionalna politika. . Bratislava: Elita. McCluskey, W. J. & Bevc, I.¬¬ (2007). Fiscal decentralization in the Republic of Slovenia: an opportunity for the property tax. Property Management, 25, 400-419.
McCluskey, W. J. & Franzsen, R.¬¬ (2005). An evaluation of the property tax in Tanzania. An untapped fiscal resource or administrative headache? Property Management, 23, 43-69.
Molitoris, P. (2010). Miestne dane – socialny rozmer v ich konstrukcii a sprave In Vernarsky, M. et al. Socialna funkcia v pravnej uprave zdanovania prijmov. UPJS, Kosice.
Musgrave, R. A. & Musgrave, P. B. (1989). Public finance in theory and practice. Singapore: McGraw-Hill Book Co..
Presbitero, A. F., Sacchi, A. & Zazzaro, A. (2014). Property tax and fiscal discipline in OECD countries. In: Economics Letters. 124, 428-433.
Poliak, L. (2015). Social dimension of local taxes. In: Slavickova, P. – Tomcik, J. (Eds.): Knowledge for Market Use 2015: Women in Business in the Past and Present. International Scientific Conference Proceedings. Societas Scientarum Olomoucensis II., Olomouc. 737-745.
Sebova, M. (2009). Lokalny ekonomicky rozvoj. In: Hudec, O. et al. 2009. Podoby regionalneho a miestneho rozvoja. Kosice: TUKE.
Toth, P. et al. (2014). Ekonomicke aktivity obci a mest. Plzen: Ales Cenek.
Ulbrich, H. H. (2011). Public finance in theory and practice. Abingdon: Routledge.
Vernarsky, M. et al. (2010) Socialna funkcia v pravnej uprave zdanovania prijmov. Kosice: UPJS.
Vyrostova, E. (2010). Regionalna ekonomika a rozvoj. Bratislava: IURA Edition.
Zarska, E. (2008). Komunalna ekonomika a politika. Bratislava: Ekonóm.