{"id":1949,"date":"2024-06-25T19:26:31","date_gmt":"2024-06-25T19:26:31","guid":{"rendered":"https:\/\/www.ekonomikaaspolocnost.umb.sk\/?page_id=1949"},"modified":"2024-06-28T09:54:11","modified_gmt":"2024-06-28T09:54:11","slug":"filip-flaska-stanislav-kolosta","status":"publish","type":"page","link":"https:\/\/ekonomikaaspolocnost.umb.sk\/?page_id=1949","title":{"rendered":"Filip Fla\u0161ka, Stanislav Kolo\u0161ta"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Teoretick\u00e9 aspekty a sp\u00f4soby merania fi\u0161k\u00e1lnej a da\u0148ovej kapacity \u00fazemn\u00fdch samospr\u00e1v&nbsp;&nbsp;<br>Theoretical aspects and measurement methods of the fiscal and tax capacity of territorial governments<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ekonomika a spolo\u010dnos\u0165, Volume 25, Number 1\/2024<br>DOI: <a href=\"https:\/\/www.ekonomikaaspolocnost.umb.sk\/?page_id=1949\">https:\/\/doi.org\/10.24040\/eas.2024.25.1.79-96<\/a><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-5a3d5bf8-4ced-4b0d-bcaa-04cf7c1449a0\" href=\"https:\/\/www.ekonomikaaspolocnost.umb.sk\/wp-content\/uploads\/2024\/06\/EaS_1_2024_5_79-96-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">FULL TEXT ARTICLE<br><\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:<\/strong><br>Fla\u0161ka, F. &amp; Kolo\u0161ta, S. (2024). <em>Teoretick\u00e9 aspekty a sp\u00f4soby merania fi\u0161k\u00e1lnej a da\u0148ovej kapacity \u00fazemn\u00fdch samospr\u00e1v.<\/em> Ekonomika a spolo\u010dnos\u0165, 25 (1), 79-96. <a href=\"https:\/\/www.ekonomikaaspolocnost.umb.sk\/?page_id=1949\">https:\/\/doi.org\/10.24040\/eas.2024.25.1.79-96<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Recommended form for quotation of the article:<\/strong><br>Fla\u0161ka, F. &amp; Kolo\u0161ta, S.  (2024). <em>Theoretical aspects and measurement methods of the fiscal and tax capacity of territorial governments<\/em>. Journal of Economics and Social Research, 25 (1), 79-96. <a href=\"https:\/\/www.ekonomikaaspolocnost.umb.sk\/?page_id=1949\">https:\/\/doi.org\/10.24040\/eas.2024.25.1.79-96<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ABSTRACT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>The fiscal and tax capacity of territorial governments represent important areas of theoretical and practical research in the framework of public finances. The article aims to evaluate and concentrate knowledge in the field of fiscal and tax capacity of local governments and methods of their measurement. This includes a theoretical synthesis of knowledge based on experiences and approaches in the framework of fiscal and tax capacity from different countries. The synthesis of scientific studies showed that differences in the revenue generation of municipalities are related to their fiscal and tax capacity. The diversity of tax bases and the different tax efforts of local governments with established tax powers within the applied tax policies bring about differences in revenue generation and differences in the structure of the revenue base of local governments, which also affects the quality of life of residents. In Europe, there is a clear dominance of the Scandinavian countries in terms of the weight of local government finances on public finances.&nbsp;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Key words:<\/strong> Fiscal capacity. Tax capacity. Measurement. Territorial governments.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Teoretick\u00e9 aspekty a sp\u00f4soby merania fi\u0161k\u00e1lnej a da\u0148ovej kapacity \u00fazemn\u00fdch samospr\u00e1v&nbsp;&nbsp;Theoretical aspects and measurement methods of the fiscal and tax capacity of territorial governments Ekonomika a spolo\u010dnos\u0165, Volume 25, Number 1\/2024DOI: https:\/\/doi.org\/10.24040\/eas.2024.25.1.79-96 Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:Fla\u0161ka, F. &amp; Kolo\u0161ta, S. (2024). Teoretick\u00e9 aspekty a sp\u00f4soby merania fi\u0161k\u00e1lnej a da\u0148ovej kapacity \u00fazemn\u00fdch samospr\u00e1v. Ekonomika a spolo\u010dnos\u0165, &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/ekonomikaaspolocnost.umb.sk\/?page_id=1949\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Filip Fla\u0161ka, Stanislav Kolo\u0161ta&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1949","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ekonomikaaspolocnost.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/1949","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekonomikaaspolocnost.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ekonomikaaspolocnost.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomikaaspolocnost.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomikaaspolocnost.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1949"}],"version-history":[{"count":8,"href":"https:\/\/ekonomikaaspolocnost.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/1949\/revisions"}],"predecessor-version":[{"id":2096,"href":"https:\/\/ekonomikaaspolocnost.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/1949\/revisions\/2096"}],"wp:attachment":[{"href":"https:\/\/ekonomikaaspolocnost.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}