Current System of Funding of Local Self-Government in Slovakia and its Challenge

This contribution provides for the picture of revenue sources of municipalities as the basis of local self-government in Slovak Republic with respect to the state of the art and recent changes in legislation relevant thereto, as well as pending proposals for future changes towards increasing the financial independence of local self-government. Authors will analyse the above mentioned issues in order to evaluate the overall situation and confirm or disprove the hypothesis that current own revenue resources of local self-government are insufficient and systematic changes need to be made. Especially the methods of analysis, synthesis, comparison and historical methods will be applied.