PROPERTY AND ITS USE WITHIN BUSINESS ACTIVITIES OF REGIONAL SELF-GOVERNMENT AUTHORITIES IN SLOVAKIA

Slavka Sedláková, Zlata Vaľovská


Summary

A higher territorial unit, or a self-governing region, as a regional level of the local self-government, fulfils a number of obligatory and facultative competences, whereas the execution of individual tasks requires a sufficient property base. Efficient use of the property owned by a local authority is mainly related to the provision of public benefits, but it should also be aimed at acquisition of supplementary resources for their budgets. The objective of this paper is to assess, on the basis of the data obtained from balance sheets and final accounts of higher territorial units in the SlovakRepublic from the period of years 2008 to 2012, the impact of the property structure and volume on the earnings coming from the property ownership and business activities. The results confirm a positive relation between the value of non-current assets and earnings from the property ownership and business activities of the self-governing regions.

 czasopismo PF nr 4-2014.pdf, p. 30