Evaluation of the Efficiency of the Using of the Municipal Property in Dependence of the Size of Municipalities in Conditions of Slovak Republic

Local municipalities (further municipality)' usually enjoy wider freedom to administer their property (and revenues from it) if comparing to their rights to manage other budget revenues. This leverage stems not only from the fact that the municipality owns the property but mainly the manner how the municipality administers the given property. The fundamental goal of survey that formed the base for this article was to evaluation of the efficiency of the using of the municipal property dependence of the size of municipalities in conditions of Slovak Republic. Based on data from the primary survey, a set of benchmarks in municipality property was defined that was used to assess the assumptions for municipalities to create effects from the property they own. The hypothesis, that larger municipality creates more effective and efficient use of municipality property, was upheld. Also the analysis results showed greater reserves especially with the smaller municipalities. The property structure analysis showed that the largest part of assets was in form of non-current property and also the municipality size (category) did not influenced the sum of money municipality used in the given timeframe on each 1 000 EUR of their property.