Politická ekonomie 2019, 67(3):273-290 | DOI: 10.18267/j.polek.1240

Formálna dimenzia fiškálnej decentralizácie v kontexte vertikálnej fiškálnej nerovnováhy a finančnej autonómie miestnych samospráv Slovenskej republiky

Lenka Maličkáa
a Technická univerzita v Košiciach, Ekonomická fakulta

Formal Dimension of Fiscal Decentralization in the Context of Vertical Fiscal Imbalance and Financial Autonomy of Municipalities in Slovakia

An increase in municipal financial autonomy in Slovakia in connection with the fiscal decentralization during the monitored period 2000–2016 is observable after its implementation (2005) with a certain derogation in the period of the financial crisis (2009). The aim of the paper is to point out its formal increase through vertical fiscal imbalance. It is caused by the dominant position of shared tax revenues in the municipal budgets. Dumitrescu-Hurlin Panel Granger Causality test confirms a relationship between municipal financial autonomy and vertical fiscal imbalance, which points to a transfer dependency of municipalities on central government. Using the cross-correlation, the expected inverse relation between analysed categories is confirmed in the current period. Statistically significant positive correlation coefficients in the case of lag order point to important timing focusing on the period of implementation of reforms and certain economic effects, e.g., financial crisis and economic recovery.

Keywords: fiscal decentralization, municipality, financial autonomy, vertical fiscal imbalance
JEL classification: H71, H72, H77

Received: December 21, 2017; Accepted: January 22, 2019; Published: July 10, 2019  Show citation

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Maličká, L. (2019). Formal Dimension of Fiscal Decentralization in the Context of Vertical Fiscal Imbalance and Financial Autonomy of Municipalities in Slovakia. Politická ekonomie67(3), 273-290. doi: 10.18267/j.polek.1240
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