Probl\u00e9m vertik\u00e1lnej fi\u0161k\u00e1lnej nerovnov\u00e1hy pri v\u00fdkone prenesen\u00fdch kompetenci\u00ed na \u00farovni miestnej samospr\u00e1vy na Slovensku
Vertical fiscal imbalance in delegated responsibilities performing at the local self goverment level in Slovakia<\/p>\n\n\n\n
Ekonomika a spolo\u010dnos\u0165, Volume 23, Number 2\/2022 Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:<\/strong> Recommended form for quotation of the article:<\/strong> ABSTRACT<\/strong> Key words<\/strong>: Vertical fiscal imbalance. Municipalities. Delegated responsibities. Cost centers Slovakia.<\/em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":" Probl\u00e9m vertik\u00e1lnej fi\u0161k\u00e1lnej nerovnov\u00e1hy pri v\u00fdkone prenesen\u00fdch kompetenci\u00ed na \u00farovni miestnej samospr\u00e1vy na SlovenskuVertical fiscal imbalance in delegated responsibilities performing at the local self goverment level in Slovakia Ekonomika a spolo\u010dnos\u0165, Volume 23, Number 2\/2022DOI: https:\/\/doi.org\/10.24040\/eas.2022.23.2.123-140 Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:Hol\u00edkov\u00e1, J., Miku\u0161ov\u00e1 Meri\u010dkov\u00e1, B., Jaku\u0161 Muthov\u00e1, N. (2022). Probl\u00e9m vertik\u00e1lnej fi\u0161k\u00e1lnej nerovnov\u00e1hy pri v\u00fdkone prenesen\u00fdch … <\/p>\n
DOI: https:\/\/doi.org\/10.24040\/eas.2022.23.2.123-140<\/a><\/p>\n\n\n\n
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Hol\u00edkov\u00e1, J., Miku\u0161ov\u00e1 Meri\u010dkov\u00e1, B., Jaku\u0161 Muthov\u00e1, N. (2022). Probl\u00e9m vertik\u00e1lnej fi\u0161k\u00e1lnej nerovnov\u00e1hy pri v\u00fdkone prenesen\u00fdch kompetenci\u00ed na \u00farovni miestnej samospr\u00e1vy na Slovensku. Ekonomika a spolo\u010dnos\u0165<\/em>, 23 (2), 123-140. doi: https:\/\/doi.org\/10.24040\/eas.2022.23.2.123-140<\/a><\/p>\n\n\n\n
Hol\u00edkov\u00e1, J., Miku\u0161ov\u00e1 Meri\u010dkov\u00e1, B., Jaku\u0161 Muthov\u00e1, N. (2022). Vertical fiscal imbalance in delegated responsibilities performing at the local self goverment level in Slovakia. Journal of Economics and Social Research<\/em>, 23 (2), 123-140. doi: https:\/\/doi.org\/10.24040\/eas.2022.23.2.123-140<\/a><\/p>\n\n\n\n
The problem of optimising financial relations in the budgetary system with respect to its vertical and horizontal structure often manifests itself in the form of vertical and horizontal fiscal imbalances, when the revenues of public administration units at its different levels or at the same level do not correspond to the expenditures related to the performance of the delegated responsibilities. The aim of the study is to map, using the case study method, the problem of vertical fiscal imbalance in the performance of delegated responsibilities at the level of local self-government in the Slovak Republic. Research ousomes show that municipalities overwhelmingly do not know the costs of performing delegated responsibilities (cost-center accouting is notu sed) , and thus we cannot legitimately determine vertical fiscsal imbalance scope. Identifying the sope of vertical fiscal imbalance througth the cost-center accouting is the starting point for its solution by the functionalisation of inter-level financial relations so that the revenues of public administration units at its different levels correspond to the expenditures associated with the performance of the delgated responsibilities.<\/em><\/em><\/p>\n\n\n\n