Recovery of Real Estate Tax Arrears in the Slovak Republic

Cakoci, Karin and Lazoríková, Elena (2023) Recovery of Real Estate Tax Arrears in the Slovak Republic. STUDIA JURIDICA ET POLITICA JAURINENSIS, 10 (2). pp. 3-17. ISSN 2064-5902

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Abstract

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.

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