Suchergebnisse

The year 2013 is already the ninth year of implementing fiscal decentralization in the Slovak Republic. The aim was to ensure independence as well as responsibility of subnational governments and improve the ability to finance their original competences from own sources. As decentralization leads to growth of imbalance intergovernmental transfers are the instruments used by central government to reduce fiscal disparities and fill the gap between the spending needs and fiscal capacity of some local authorities. Tax sharing system in Slovakia, is an important tool of horizontal fiscal imbalance equalisation. Despite the title, shared taxes play the role of unconditional grants if even they are formally labelled as local government own revenues under current legislation. In this paper we examine the allocation of personal income tax share as an instrument of regional policy and factors affecting interregional disparities in Slovakia. The paper presents some results of the research project VEGA1/0822/11 Redistribution of financial resources in the decentralized fiscal system in Slovakia.

The terms "collaborative economy" or "sharing economy" have been commonly used in recent years to refer to a proliferation of initiatives, business models and forms of work. To observe this significant phenomenon is necessary to take into consideration a new perspective on social, economic, environmental, and political processes that can be created from a number of assets and skills, in innovative ways and at an unprecedented scale. Using of digital technologies for collaboration, communication, coordination, and value creation purposes is included under the same umbrella of the collaborative economy. Market-focused digital innovation is able to disrupt existing business models and support economic activity. The situation in the area of the collaborative economy in Slovakia seems to be different from that of the Western European countries. Data from the area of sharing economy are not registered with the Statistical Office of the Slovak Republic, and there is no analysis examining its impact. We introduce a short summary of case studies examining the collaborative economy platforms in Slovakia and some issues of taxation of the collaborative economy.