With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been partic...With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been particularly acute in localities that have experienced rapid growth. The new act No. 447 of November 20, 2015 on Local Development Fee was approved in Slovakia. The Act comes into force on November 1, 2016. The paper points out possible problems associated with the introduction of the local development fee abroad and discribes the situation in Slovakia.展开更多
文摘With the advent of tax and expenditure limitations, state and local governments have been searching for new sources of revenue to maintain or expand public services. The need for new sources of revenue has been particularly acute in localities that have experienced rapid growth. The new act No. 447 of November 20, 2015 on Local Development Fee was approved in Slovakia. The Act comes into force on November 1, 2016. The paper points out possible problems associated with the introduction of the local development fee abroad and discribes the situation in Slovakia.
