Open Access Article SciPap-920
Financial Dependency of Territorial Self-Government in Slovakia
by Peter Horváth 1,* iD icon, Lukáš Cíbik 2 and Martin Švikruha 3

1 Faculty of Social Science, University of Ss. Cyril and Methodius in Trnava, Bucianska 4/1, Trnava 91701, Slovakia

2 Faculty of Social Science, University of Ss. Cyril and Methodius in Trnava, Bucianska 4/1, Trnava 91701, Slovakia

3 Faculty of Social Science, University of Ss. Cyril and Methodius in Trnava, Bucianska 4/1, Trnava 91701, Slovakia

* Authors to whom correspondence should be addressed.

Abstract: The aim of the paper is to find out the degree of financial dependence of local and regional self-government from the state in Slovakia in years 2005-2016. Financial dependency will be analyzed for eight regional capital cities (local level) and eight self-governing regions (regional level). This type of research conveys a number of important results, it also provides the scope for analyzing and comparing the partial results of individual self-governing units and their average rates over a twelve-year period. Here is also an option to monitor the value development of the financial dependency of regional and local self-government budgets for the years 2005-2016. In the processing of this issue, we arose from a modified formula for calculation the financial independence. We determined the dependence of a selected sample of territorial self-governments on foreign/transfer revenues. They cannot directly affect the amount of these revenues. We have clearly presented the results in the tables and the graph on the basis of the analysis, comparison and synthesis of the obtained information. In the end, we have summarized the knowledge about the financial dependence of the territorial self-government in Slovakia in the time period under review.

Keywords: Slovakia, Financial Dependence, Territorial Self-Government, Budget, City, Self-Governing Region, Budget Revenue

JEL classification:   H27 - Other Sources of Revenue,   H71 - State and Local Taxation, Subsidies, and Revenue,   L38 - Public Policy

SciPap 2018, 26(1), 920

Received: 25 August 2017 / Accepted: 1 March 2018 / Published: 5 April 2018