Local Government & Municipal Law
Recovery of Real Estate Tax Arrears in the Slovak Republic
Real estate tax; tax arrears; municipal finance; tax enforcement; local taxation; bailiffs
In the paper, the authors deal with selected methods of recovery of arrears of real estate tax as one of the most important local taxes in Slovakia, which municipalities, as their administrators, are authorized to impose and collect within their territory. The recovery of real estate tax arrears is an important tool for municipalities that serves to obtain missing funds that belong to these municipalities due to the collection of tax imposed by law and to cover gaps in their local budgets. In the paper, the authors give their attention specifically to two ways to recover real estate tax arrears, namely the recovery of arrears conducted by municipalities being tax administrators in tax enforcement proceedings and recovery of arrears in enforcement proceedings conducted by bailiffs.
CAKOCI, KARIN – LAZORÍKOVÁ, ELENA
Measuring Digital Government at the Local Level
Digital government; local government; e-administration; benchmarking; public-sector digitalisation; municipal services
Digital government is now inseparable from the idea of a modern and efficient public administration. Although the conceptual framework of digital government is still a matter of debate, national and international programmes and action plans have identified the use of digital tools in almost all areas of public administration as a priority worldwide. In order to be able to analyse the impact of digital public administration tools on operational efficiency, it has become necessary to establish international comparative performance measurement frameworks (benchmarking reports). These measurement frameworks, which typically include rankings based on complex indicator systems, usually include scores that identify which countries have successfully met the expectations of the framework. These types of reports are therefore well suited to indirectly influence the digital government developments in each of the countries measured. Consequently, it is important to study the frameworks and monitor changes in measurement techniques. In this paper, I attempt to describe the changes in the most relevant macro-level analyses over the last five years, focusing mainly on local governments, which are less in the centre of interest.
MOLNÁR, PÉTER
Measure of Cultural Landmark Conservation- Binding Opinions and...
Cultural landmarks; heritage conservation; binding opinions; administrative procedure; National Heritage Institute; judicial review
The article examines the Czech administrative procedures governing the renewal and protection of cultural landmarks. It analyses binding opinions, the evidentiary role of the National Heritage Institute’s statements, procedural time limits, review mechanisms, and the relationship between heritage and building authorities.
HORÁKOVÁ, MONIKA
The Supervision of the Legality of Local Governments
Local governments; legality supervision; municipal autonomy; government offices; judicial review; public administration
The article compares Hungary’s former legality-review system with the stronger legality-supervision framework introduced in 2012. It evaluates whether supervisory instruments adequately protect the public interest and legality while preserving local-government autonomy and proportionality.
GYURITA, RITA
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