International Comparison of Sources of Municipal Budget

The basic term in the measurement and assessment of public expenditure is a public finances monitoring, the essence of which is to monitor selected indicators concerning problems of management and use of public finances. Public finances monitoring may involve the management of the relevant spending/incoming processes as well as monitoring of economic indicators related to the rational use of resources. One of these indicators can be also incomes of municipalities or municipal budget that the municipality itself is able to influence to a certain extent by determining its amount in a range set by the law. The paper focuses on the income part of the municipal budget with an emphasis on the comparison of the current situation in Slovakia and the Czech Republic. In these two countries, local taxes and charges are compared, administration charges pointing to the specific differences in individual categories. We can claim that a state determines the amount of administration fees without the possibility of their adjustment on the part of municipalities. But by determining the amount of local taxes and charges, a state leaves a certain freedom of their determination in both countries.