Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic
Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic
Author(s): Lenka Maličká, Jana Lukáčová, Daniela HadačováSubject(s): Public Law, Social development, Rural and urban sociology, Public Finances, Fiscal Politics / Budgeting, Administrative Law
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: local government; local taxes; real property tax; panel data;
Summary/Abstract: This paper examines how the demographic and economic structure of the municipalities´ population relates to the share of real property tax on local tax revenue in the Slovak republic. Shares of the productive population, unemployed population pupils, the population aged less than 14 years, and the population aged over 65 years in the total municipal population are involved in the regression analysis based on the panel data. The research covers 2,926 municipalities in the period 2005-2020. Estimation results show a positive relationship between the dependent variable and variables referring to the productive population, unemployed population, and population aged less than 14 years. A negative relationship is observed in the case of variables referring to pupils and the population aged over 65 years.
Journal: Financial Law Review
- Issue Year: 28/2022
- Issue No: 4
- Page Range: 1-13
- Page Count: 13
- Language: English