H71 - State and Local Taxation, Subsidies, and RevenueNávrat zpět

Fiscal decentralization as a tool for the transfer of competences from the central level of government to lower levels of government - municipalities and higher territorial units. The introduction of fiscal decentralization in Slovakia, a new method of funding, which has the effect of reinforcing the financial autonomy of these entities, their stability, independence and effectiveness in the use of funds to implement their plans for investments to meet the needs of residents of municipalities and actual and potential businesses engaged in business activities the territory of the municipality.

Research, development and innovation is considered to be a main driver of economic development. Innovation policy becomes therefore one of the most important public policies. There exists general agreement that the best way to support innovation is to aim at the regional level while realizing innovation policy. Proximity enables regional actors to create tacit knowledge ensuring powerful competitive advantages for both firms and regions. At the same time, the concept of regional innovation systems is the most promising way to support innovation and knowledge transfer in the region. The paper presents the case of Tampere innovation system as an example of good practice for the South Moravian Region. Although it is only possible to learn limitedly from other regions it the case of innovation policy (because of regional specifics), an analysis of Tampere innovation system can provide useful information. The paper argues that the most important strength of Tampere innovation system is an intensive cooperation between actors of innovation process based on long-lasting trust.

The article investigates the impact of fiscal decentralisation on a long-term economic development. The aim of the article is to examine and quantify influence of fiscal decentralisation on output in the European Union in the period 1995-2012. The empirical evidence (based on data taken from OECD Fiscal Decentralisation Database and OECD) is performed on a panel which contains 21 countries. Methodology is applied in accordance to Blöchliger (2013), but explanatory variables are not examined in individual regressions, but the analysis newly uses Generalized Method of Moments (Dynamic Panel Data). For a model specification, Dynamic Panel Data Model Wizard is applied. Results of dynamic panel analysis suggest positive impact of expenditure decentralisation, negative effect of revenue decentralisation and negative but statistically insignificant impact of tax decentralisation on economic development. Based on the empirical results, the study suggests that sub-central governments should be given more autonomy and authority in fiscal expenditure matters. These findings are interesting as central governments must often face to tendence of sub-central governments to increase revenue fiscal decentralisation over the last years.

The aim of this paper is to evaluate the effects of the fiscal decentralization in the conditions of the Czech Republic and to assess the significance of the tax on immovable property in the budgets of the municipal units. The tax on immovable property is the tax that plays from the point of the fiscal decentralization a significant role. In the Czech Republic the tax on immovable property is the income of the municipality under Act no. 243/2000 Coll., on the budgetary allocation of taxes from certain taxes to municipal authorities and to some state tax funds, so the municipality can, simultaneously due to § 12 of Act no. 338 / 1992 Coll., on the tax on immovable property, as amended, directly affect the amount of the resulting tax liability of the taxpayers flowing to its public budget. The application of this legal instrument in the Czech Republic is discussed in a separate section of the analysis of the significance of the tax on immovable property. The article also includes the budget allocation of this tax in the Member States of the European Union. Theoretical research of this paper is aimed to identify factors that support the existence of this tax in modern tax systems. The analysis of the significance of the tax on immovable property is performed on the data from 2012, available from the portal "Municipal budget". The results achieved during own calculations indicate the importance of the tax on immovable property in the budgets of municipalities.

This paper deals with the field of road infrastructure. The aim of this paper is to determine whether the extent of roads in the municipality, the population of the municipality, traffic intensity in the municipality or the aspect of time affect municipal expenditures in the field of road infrastructure. The influence of these variables is studied in this paper by means of correlation and regression analysis between the extent of roads or the number of inhabitants and municipal expenditures in the field of road infrastructure converted to the unit of the extent. The analysis is performed with respect to all communities regardless of their size, in terms of size categories of municipalities and in terms of time horizon. The paper evaluates whether it is appropriate to use the road infrastructure as a criterion for the Czech tax assignment system. The analysis is based on the example of the Zlín Region municipalities.