地方发展费在斯洛伐克共和国地方税费体系中的地位

IF 0.5 4区 管理学 Q4 POLITICAL SCIENCE Lex Localis-Journal of Local Self-Government Pub Date : 2023-07-05 DOI:10.4335/21.3.525-544(2023)
Anna Vartašová, Karolína Červená
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引用次数: 0

摘要

在这篇文章中,作者着重讨论了斯洛伐克共和国最近实行的可选地方收费,即地方发展费的适用情况。自2017年以来,该费用的收入一直是通过具有普遍约束力的法令在其领土上引入该费用的市政当局的资金来源。本文的目的是确定这一费用的地位和预算意义,并评价其在斯洛伐克国家一级实行以来的发展情况,并与斯洛伐克首都布拉迪斯拉发的趋势进行比较。作者的结论是,越来越多的市政当局正在征收这项费用,而且可以观察到这项费用带来的收入正在增加。在个案一级确定了费用作为一种资金来源的重要性,尽管它在斯洛伐克整个一级的重要性还很低。
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Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic
In the article, the authors focused on the application of the most recently introduced optional local fee in the Slovak Republic, namely the local development fee. Since 2017, the income from the fee has been a source of funding for the municipalities that have introduced it in their territory by a generally binding ordinance. The article aims to identify the position and budgetary significance of this fee and to evaluate its development in the period since its introduction, at the national level in Slovakia in comparison with the trend in the capital of Slovakia - Bratislava. The authors conclude that the fee is being imposed by a permanently rising number of municipalities and increasing incomes from the fee are observed. The importance of the fee as a source of funding was identified at a case-to-case level, even though its significance at the overall level of Slovakia is yet low.
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来源期刊
CiteScore
1.10
自引率
25.00%
发文量
31
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