TABLE 6
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 6. Local property taxes and transfers from central governments: Czech and Slovak Republics
| Year | Property tax as % of local budget | Fiscal transfers as % of local budget | ||
|---|---|---|---|---|
| Czech republic | Slovak republic | Czech republic | Slovak republic | |
| 1993 | 2.99 | 7.62 | 29.67 | 7.69 |
| 1994 | 3.43 | 8.91 | 26.35 | 5.79 |
| 1995 | 2.95 | 7.79 | 25.77 | 5.71 |
| 1996 | 2.48 | 9.34 | 36.75 | 6.05 |
| 1997 | 2.68 | 9.78 | 24.68 | 7.66 |
| 1998 | 2.53 | 9.27 | 23.79 | 9.16 |
| 1999 | 2.26 | 11.24 | 22.07 | 10.52 |
| 2000 | 2.44 | 10.47 | 25.33 | 11.17 |
Source: Federal Ministry of Finance, Czech and Slovak Republics, and own calculations.
