Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government

The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council of Europe on the 15th of October 1985. The Charter allows some freedom to the member states of the Council of Europe in the extent to which they commit themselves to fulfill their obligations. The Slovak Republic is bound by all provisions of the Charter. The aim of the paper is to highlight the commitment, application and compliance with the European Charter of Local Self-Government by the Slovak Republic, in comparison to other selected member states, in terms of charging and administration of the local taxes and local fees.