Give me liberty or give me money: the fiscal decentralization and autonomy of regional governance in Slovakia

• Mihálik, Jaroslav ^[1] ; Horváth, Peter ^[1] ; Švikruha, Martin ^[1]
  1. [1] University of Saints Cyril and Methodius in Trnava, Slovakia
• Localización: European Journal of Government and Economics, ISSN-e 2254-7088, Vol. 8, No. 1, 2019, págs. 96-109
• Idioma: inglés
• DOI: 10.17979/ejge.2019.8.1.4573
• Enlaces
  • Texto completo
• Resumen

  • The aim of this study is to focus on fiscal decentralization and regional financial autonomy in Slovakia. The public administration reform and fiscal decentralization process in Slovakia ought to increase the autonomy of the multi-level governance and to decrease its dependency on state budgeting and other transfers. We argue that regional territorial governance is greatly dependent on financial incentives from central state financing, which limits the expected effect of decentralization and regional fiscal autonomy. By collecting quantitative data on state transfers and revenues to regional governments we demonstrate the limits of spatial, financial and decision-making autonomy within particular regions. The selected time frame 2005-2016 reflects all stages, reforms and changes in the fiscal decentralization of the second level governance in Slovakia.

• Referencias bibliográficas
  • Act No. 564/2004 Coll. on the Budget Determination of the Income Tax on Local Government Income and on the amendment of some laws.
  • Act No. 583/2004 Coll. on the financial rules of territorial self-government and on the amendment of some laws.
  • Barnes, W.R. & Foster, L. A. (2012). Toward a More Useful Way of Understanding Regional Governance. A paper for presentation at the September...
  • Blöchliger, H. & King, D. (2006). The Fiscal Autonomy of Sub-Central Governments. Paris: OECD.
  • Bobáková, V. (2015). Zadlžovanie regionálnej samosprávy, Slovak Journal of Public Policy and Public Administration, 2015, Vol. 2, No. 2, pp....
  • Caselli, F. & Ralyea, J. (2017). Slovak Republic: selected issues. IMF Country Report No. 17/72. Washington, D.C.: International Monetary...
  • Cíbik, L. (2014). Slovensko a fiškálna decentralizácia. Acta Oeconomica Universitatis Selye, 2014, Vol. 3, No. 2, pp. 24-32.
  • Čavojec, J. & Sloboda, D. (2005). Fiškálna decentralizácia a obce. Bratislava: Konzervatívny inštitút M. R. Štefánika.
  • Fabianová, K. (2010). Finančná samostatnosť vyšších územných celkov na Slovensku. In Šoltés, V. (ed.). National and regional economics VIII....
  • Halásková, M. (2009). Veřejná správa v Evropské Unii. Opava: OPTYS.
  • Horváth, P., Cíbik, L., & Švikruha, M. (2018). Finančná závislosť územnej samosprávy na Slovensku. Scientific Papers of the University...
  • Jílek, M. (2008). Fiskálni decentralizace, teorie a empirie. Praha: ASPI Wolters Kluwer.
  • Klimovský, D. (2006). Regionálna samospráva v rokoch 2002 – 2005: skúsenosti a súvislosti v politickej reflexii. In Mesežnikov, G. (ed.)....
  • Litvack, J. & Seddon, J. (1999). Decentralization. Briefing notes. Washington, DC: World Bank Institute.
  • Loughlin, J., Hendriks, F., & Lidström, A. (2011). The Oxford Handbook of Local and Regional Democracy in Europe. New York: Oxford University...
  • Machyniak, J. (2013).Transformácia verejnej správy na Slovensku po roku 1989 - výzvy a realita. In Ondrová, D. et al. (ed.).Teória a prax...
  • Mikuš, D. (2014). Vybrané aspekty prvej etapy decentralizácie verejnej správy na Slovensku. Acta Oeconomica Universitatis Selye, 2014, Vol....
  • Musgrave, R. A. & Musgrave, P. B. (1994). Veřejné finance v teorii a praxi. Praha: Management Press.
  • Nižňanský, V. (2005). Decentralizácia na Slovensku. Bilancia nekonečného príbehu 1995 – 2005. Bratislava: Úrad vlády SR.
  • Nižňanský, V. & Hamalová, M. (2013). Decentralizácia a Slovensko. Bratislava: VŠEMVS.
  • Oates, W. E. (2008). On the Evolution of Fiscal Federalism: Theory and Institutions. National Tax Journal, 2008, 61(2), pp. 313-343. https://doi.org/10.17310/ntj.2008.2.08
  • Pierre, J., & Peters, B. G. (2000). Governance, Politics and the State (Political Analysis). New York: Palgrave Macmillan.
  • Provazníková, R. (2015). Financování měst, obcí a regionů: teorie a praxe. Praha: GRADA Publishing.
  • Rhodes, R. A. W. (2007). Understanding Governance: Ten Years On. Organization Studies, 2007, Vol. 28, No. 8, pp. 1243-1264. https://doi.org/10.1177/0170840607076586
  • Sacchi, A. & Salotti, S. (2014). How Regional Inequality Affects Fiscal Decentralisation: Accounting for the Autonomy of Subcentral Governments,...
  • Sivák, R. et al. (2007). Verejné financie. Bratislava: IURA EDITION.
  • Sellers, J. M., & Lidström, A. (2007). Decentralization, Local Government and the Welfare State. Governance, 2007, Vol. 20, No. 4, pp....
  • Sloboda, D. (2006). Slovensko a regionálne rozdiely. Teórie, regióny, indikátory, metódy. Bratislava: Konzervatívny inštitút M.R. Štefánika.
  • Sturm, R., & Dieringer, J. (2005). The Europeanization of Regions in Eastern and Western Europe: Theoretical Perspectives. Regional &...
  • Sutherland, D., Price, R., & Joumard, I. (2005). Fiscal rules for sub-central governments: design and impact. OECD Economics Department...
  • Šteiner, A., & Kozlayová, A. (2010). Dobré spravovanie rozvoja regiónov - výzva pre Slovensko. Košice: Karpatský rozvojový inštitút.
  • Tej, J. (2007). Správa a manažment. Prešov: ManaCon.
  • Žárska, E., & Kozovský, D. (2008). Teoretické a praktické aspekty fiškálnej decentralizácie. Bratislava: EKONÓM.