Local taxes as a tool of local economic development

被引：0

作者：

Poliak, Ladislav ^{[1
]}

机构：

[1] Matej Bel Univ Banska Bystrica, Fac Econ, Dept Publ Econ & Reg Dev, Tajovskeho 10, Banska Bystrica 97590, Slovakia

来源：

THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2016 | 2016年

关键词：

local economic development; local taxes; municipalities; real estate tax; tax policy; stabilizing policy; PROPERTY-TAX; COMPETITION;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The purpose of submitted paper is to evaluate economic dimension of local taxes and local taxation. The paper discusses the relation of economic and tax policy of municipality. It also contains a short legal analysis of local taxes as a tool of the municipal economic policy in the legal system of Slovak Republic. The most important part of the paper is a proposition of methodology for quantification the stabilizing function of the local taxes and its application in district towns of Slovak Republic. The results show that the stabilizing function implementation tax loss in case of the real estate tax in Slovak district towns is relatively non-significant and its volume is not influenced by a development of the current budget.

引用

页码：63 / 69

页数：7

共 29 条

[1] Foreclosures and local government revenues from the property tax: The case of Georgia school districts [J].