Comparison of effectiveness of local taxes distribution in Slovakia and the United States of America

This study gives a general overview about local-self government structure, financing and jurisdiction of municipalities in the Unites States of America and the Slovak Republic. Further, it describes the effectiveness of revenue allocation of animal services, A&P services and waste collection services in selected Arkansas and Slovak municipalities. The principles of rivalry and existence of externality make a framework for appropriate charges for the selected services. This approach together with calculation of income and expenditures effectives as well as effectiveness ratio gives explanation of the effective revenue allocation for selected services in Arkansas and Slovak municipalities.