The 29th NISPAcee Annual Conference

The 29th NISPAcee Annual Conference, Ljubljana, Slovenia, October 21 - October 23, 2021

Excellent conference. I really enjoyed the papers, speakers, schedule and location and great staff!

D.B., United States, 27th NISPAcee Annual Conference 2019, Prague

...relating to public administration and policy. Good opportunities for networking.

N.D., Georgia, 27th NISPAcee Annual Conference 2019, Prague

Excellent participants, argument-driven discussions, impartial and supportive Chairs in the Working Group.

D.G., Republic of North Macedonia, 27th NISPAcee Annual Conference 2019, Prague

...to detail and I really enjoyed the supportive and encouraging atmosphere there. Thank you!

R.B., Lithuania, 27th NISPAcee Annual Conference 2019, Prague

...both in terms of academic quality and logistics, and also social events. It was a true joy.

E.Z., Bulgaria, 27th NISPAcee Annual Conference 2019, Prague

...The special programmes were really excellent and we took home many varied experiences.

P.N., Hungary, 27th NISPAcee Annual Conference 2019, Prague

...Sessions were interesting, scholars were engaging and all the social events were amazing!

B.K., Kazakhstan, 26th NISPAcee Annual Conference 2018, Iasi

Excellent organization, excellent food. Compliments to the organizers, they did a wonderful job!

V.J., Netherlands, 26th NISPAcee Annual Conference 2018, Iasi

...I must say that the PhD pre-conference seminar was the most useful seminar of my life. Very well...

K.V., Czech Republic, 26th NISPAcee Annual Conference 2018, Iasi

... I would even argue that they are the very best - both in terms of scientific content and also entertainment…

P.W., Denmark, 26th NISPAcee Annual Conference 2018, Iasi

An opportunity to learn from other researchers and other countries' experiences on certain topics.

G.A.C., Hungary, 25th Conference 2017, Kazan

Very well organised, excellent programme and fruitful discussions.

M.M.S., Slovakia, 25th Conference 2017, Kazan

The NISPAcee conference remains a very interesting conference.

M.D.V., Netherlands, 25th Conference 2017, Kazan

Thank you for the opportunity to be there, and for the work of the organisers.

D.Z., Hungary, 24th Conference 2016, Zagreb

Well organized, as always. Excellent conference topic and paper selection.

M.S., Serbia, 23rd Conference 2015, Georgia

Perfect conference. Well organised. Very informative.

M.deV., Netherlands, 22nd Conference 2014, Hungary

Excellent conference. Congratulations!

S. C., United States, 20th Conference 2012, Republic of Macedonia

Thanks for organising the pre-conference activity. I benefited significantly!

R. U., Uzbekistan, 19th Conference, Varna 2011

Each information I got, was received perfectly in time!

L. S., Latvia, 21st Conference 2013, Serbia

The Conference was very academically fruitful!

M. K., Republic of Macedonia, 20th Conference 2012, Republic of Macedonia

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 Paper/Speech Details of Conference Program  

for the  29th NISPAcee Annual Conference
  Program Overview
WG1: Local Government (Physical)
Author(s)  Irena Baclija 
  University of Ljubljana
Ljubljana  Slovenia
Vladimir Prebilič, University of Ljubljana, Ljubljana, Slovenia 
 
 Title  TOO LITTLE TO BE BOTHERED: ANALYSES OF MUNICIPAL OWN TAX REVENUE IN SLOVENIA
File   Paper files are available only for conference participants, please login first. 
Presenter  Irena Baclija
Abstract  
  
Municipalities in order to carry out their tasks require a material basis, which guarantees the necessary capacity, autonomy and independence. Respectively, fiscal decentralization and the financial autonomy of local communities are vital. The purpose of allocating jurisdiction over local tax resources is to ensure that local authorities are motivated to exploit their own potentials according to the needs of the local community. Slovenia ranks lowest on the Local Autonomy Index for Financial self-reliance, that measures proportion of local government revenues derived from own or local sources. There are only a handful of sources municipality can independently set (or set within set parameters), with Compensation for the use of building land being by far the greatest source of revenue. However there are other sources that don’t get as much attention as they are minor contributors to the local budget. Every year government and municipalities have lengthy negotiations regarding appropriate expenditure of municipalities that determines how much funds are reallocated from national to local budgets. However these negotiations are never accompanied by discussion how much revenue could municipalities raise through own sources. Even more, national databases do not gather information on how much revenue is gained with individual municipal own tax and non-tax revenue, meaning that aside sum of all revenues we do not know how effectively municipalities tax their population.
Aim of the article is to present municipal revenue data for own tax and non-tax resources (from 2007-2018), that was gathered as a part of a project “Municipal fiscal capacity”. Focus is on resources that can be (co)set by municipalities but are not a mayor revenue contributor, thus these resources were neglected by detailed analyses so far. Results show significant differences in the level of municipal own taxation, with some municipalities avoiding local taxing altogether. Presented data show that unutilised own taxes usually represent a marginal share of the local budget, implying that local governments are not stimulated to collect them at all.