Opatrenia v oblasti vlastných príjmov ako nástroj kompenzácie negatívnych dopadov pandémie COVID 19 na obyvateľov krajských miest v podmienkach SR

Measures in the area of own revenues as an instrument to compensate for the negative effects of the COVID 19 pandemic on the inhabitants of regional capitals in the conditions of the Slovak Republic

The author examines the measures concerning the revenue side of city budgets (property revenues, local taxes), which were adopted in eight Slovak regional cities during the first wave of the COVID 19 pandemic. Using the method of analysis, comparison, categorical classification, systematization and finally synthesis the author in conclusion states that in choosing the fiscal measures used, the cities did not put their own economic interests and the achievement of budgeted income above the economic, social or cultural needs of individuals, rather perceive them as a possible effort to be proportional. The author also points out the finding that local governments are aware, in addition to the economic and social potential of local taxes, which are in their administration and thus become an effective and accessible direct tool for fulfilling some specific tasks of municipalities and cities.

URL: https://vsas.fvs.upjs.sk/