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Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

Publication date: 30.12.2022

Financial Law Review, 2022, Issue 28 (4)/2022, pp. 1 - 13

https://doi.org/10.4467/22996834FLR.22.021.17139

Authors

,
Lenka Maličká
Technical university of Košice, Faculty of Economics, Department of finance
https://orcid.org/0000-0002-5706-5695 Orcid
All publications →
,
Jana Lukáčová
Technical university of Košice, Faculty of Economics, Department of finance
https://orcid.org/0000-0001-6570-5165 Orcid
All publications →
Daniela Hadačová
Technical university of Košice, Faculty of Economics, Department of finance
https://orcid.org/0000-0001-8950-2960 Orcid
All publications →

Titles

Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

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.

References

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Information

Information: Financial Law Review, 2022, Issue 28 (4)/2022, pp. 1 - 13

Article type: Original article

Authors

https://orcid.org/0000-0002-5706-5695

Lenka Maličká
Technical university of Košice, Faculty of Economics, Department of finance
https://orcid.org/0000-0002-5706-5695 Orcid
All publications →

Technical university of Košice, Faculty of Economics, Department of finance

https://orcid.org/0000-0001-6570-5165

Jana Lukáčová
Technical university of Košice, Faculty of Economics, Department of finance
https://orcid.org/0000-0001-6570-5165 Orcid
All publications →

Technical university of Košice, Faculty of Economics, Department of finance

https://orcid.org/0000-0001-8950-2960

Daniela Hadačová
Technical university of Košice, Faculty of Economics, Department of finance
https://orcid.org/0000-0001-8950-2960 Orcid
All publications →

Technical university of Košice, Faculty of Economics, Department of finance

Published at: 30.12.2022

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Lenka Maličká (Author) - 33.33%
Jana Lukáčová (Author) - 33.33%
Daniela Hadačová (Author) - 33.33%

Classification number:

JEL Classification System:

State and Local Taxation, Subsidies, and Revenue (H71)
State and Local Budget and Expenditures (H72)

Article corrections:

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Publication languages:

English