TABLE 5
FROM:
Moral Hazard in Property Tax Administration: A Comparative Analysis of the Czech and Slovak Republics
Phillip J Bryson and Gary C Cornia
BACK TO ARTICLETable 5. National and local budgets: Czech and Slovak Republics
| 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | |
|---|---|---|---|---|---|---|---|---|
| Slovak Republic | ||||||||
| Local budgets* | 19.5 | 19.0 | 21.0 | 21.5 | 23.5 | 22.7 | 21.3 | 24.8 |
| Local as % of national budget | 13.0 | 13.7 | 12.9 | 13.2 | 13.4 | 12.7 | 11.9 | 11.1 |
| State grants to local budgets* | 1.5 | 1.1 | 1.2 | 1.3 | 1.8 | 2.1 | 2.2 | 2.8 |
| Total local revenues* | 21.0 | 20.1 | 22.2 | 22.9 | 26.7 | 25.9 | 24.2 | 27.4 |
| Local budget expenditures* | 19.3 | 19.1 | 18.9 | 21.9 | 25.3 | 25.8 | 23.9 | 26.5 |
| Real estate tax* | 1.6 | 1.8 | 1.7 | 2.1 | 2.6 | 2.4 | 2.7 | 2.9 |
| Czech Republic | ||||||||
| Local budgets* | 91.1 | 111.0 | 129.1 | 161.7 | 145.3 | 157.2 | 187.7 | 181.8 |
| Local as % of national budget | 25.5 | 28.4 | 29.3 | 33.5 | 30.3 | 30.8 | 30.9 | 32.6 |
| State grants to local budgets* | 27.0 | 29.3 | 33.4 | 59.4 | 35.9 | 37.4 | 41.4 | 46.1 |
| Total local revenues* | 101 | 111 | 129 | 162 | 147 | 162 | 188 | 181 |
| Local budget expenditures* | 90.1 | 112.1 | 132.3 | 171.1 | 150.5 | 158.0 | 173.0 | 190.0 |
| Real estate tax* | 3.0 | 3.8 | 3.8 | 4.0 | 3.9 | 4.1 | 4.2 | 4.4 |
* Billions SK, CK.
Slovak State Grants in 1991: 7.961, 1992: 2385.
Source: Federal Ministry of Finance, Czech and Slovak Republics, and own calculations.
