Özet:

Municipality as basic unit of territorial government, needs to be fiscally autonomous. This autonomy is reflected both on the expenditure side as well as on the revenue side. The basic revenue group of municipalities is tax revenue. But the real reflection of using the tax jurisdiction is found in case of local taxes. Since 2005 there is a new system of local taxation in Slovakia. Slovak municipalities are able to use their taxing powers in order to support the other local policies. Aim of the paper is to evaluate a local taxes and local taxation as a tool of local (social and economic) development. The paper discusses the relation of tax, social and economic policies of municipality. It also contains a short legal analysis of local taxes use as a tool of supporting social and economic policies in the legal system of Slovak Republic. The paper also contains a proposition and implementation of methodology for quantification the social and stabilizing function of local taxes and its application in district towns of Slovak Republic. Results have shown that in Slovak district towns is no relation between local social and stabilizing policy and their current budgets development.

Anahtar Kelimeler: