Finančný systém a hospodárenie obce

Forming of an income base of municipalities is a Jong-term process in development of organs of a territorial self-government. Extent and quality of individual tasks realized by them depends on income resources, which are available for municipalities according to the basic appropriate legal adaptations. Creation of the income base of municipalities in the Slovak Republic does not only relate to self-government organs, but also to the state. The author of this article mainly deals with financial-legal aspects of creation of the income base of municipalities. Because there has not been formed such a system of the income base of municipalities so far, which would exclude dependence of local budgets from state-budget resources, it is necessary to create economic-legal assumptions for economic independence to provide a compatibility of legal adaptations with legal regulations of other countries of the European Union. At the same time the author presents her opinion, that it is not possible to achieve the financial independence of municipalities with their absolute understanding.