Problém vertikálnej finančnej nerovnováhy pri výkone prenesených kompetencií na úrovni miestnej samosprávy na Slovensku

Abstract

The problem of optimising financial relations in the budgetary system with respect to its vertical and horizontal structure often manifests itself in the form of vertical and horizontal fiscal imbalances, when the revenues of public administration units at its different levels or at the same level do not correspond to the expenditures related to the performance of the delegated responsibilities. The aim of the study is to map, using the case study method, the problem of vertical fiscal imbalance in the performance of delegated responsibilities at the level of local self-government in the Slovak Republic. Research ousomes show that municipalities overwhelmingly do not know the costs of performing delegated responsibilities (cost-center accouting is notu sed) , and thus we cannot legitimately determine vertical fiscsal imbalance scope. Identifying the sope of vertical fiscal imbalance througth the cost-center accouting is the starting point for its solution by the functionalisation of inter-level financial relations so that the revenues of public administration units at its different levels correspond to the expenditures associated with the performance of the delgated responsibilities.