Fiscal Decentralization in the Slovak Republic: Revenues and Expenditures

  • Lukáš Cíbik University of Ss. Cyril and Methodius in Trnava, Faculty of Social Sciences
  • Matúš Meluš University of SS. Cyril and Methodius in Tnava, Faculty of Social Sciences
Keywords: fiscal decentralization, teritorial self-government, revenues, expenditures, Slovak Republic


The aim of our article is to identify the development of the financial system of revenues and expenses of territorial self-government created by the application of fiscal decentralization in the conditions of the Slovak Republic during the period 2009-2018. This is based on the international methodology which divides revenue into five areas. The expenditure areas correspond to the classification according to the functional classification and are reported in relative terms. By dividing of Slovak territorial self-government into local and regional level, we will be able to break down the aggregate data reported in international statistics as well as nationwide values of the Slovak Republic. The result of our work is the assessment that local self-government has higher average tax revenues over the period under review, a lower dependence on central government, a wider range of competencies, and higher expenditures.


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