摘要：Research background: Until 2004, the financing of local self-government in Slovak Republic was determined annually by the Act on the State Budget. In 2005, the whole philosophy of redistribution of funds for the level of local self-government was changed. The basis of the new system of local self-government financing was the determination of the personal income tax as an only one share tax.Purpose of the article: The income from this tax is distributed between the local self-government, the regional self-government and the state. The aim of the paper is to analyze the incomes from personal income tax redistributed to the level of local self-governments in Slovak Republic in the time period 2009 - 2019, as well as to provide a possible prediction of the development of these incomes.Methods: Basic data for the analysis were obtained from the Ministry of Finance of the Slovak Republic from the state final account. We evaluate the obtained time series by means of MS Excel and we use modelling by means of trend lines. The obtained predictions will be compared with the forecasts presented by the Ministry of Finance of the Slovak Republic.Findings & Value added: However, COVID - 19 also intervened in the predictions of the Ministry of Finance of the Slovak Republic, and therefore we will also compare our models with real data obtained from the state budget in the framework of fulfilling from personal income tax for the time period January to August 2020. Also we will evaluate the expenditures of selected EU countries for local self-government.
关键词：financing;local self – government;personal income tax;COVID-19
