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Paper focuses on public revenues of municipalities and analyses the importance and significance of local taxes for the Slovak municipalities. Eight municipalities representing the capital cities of higher territorial units in Slovakia were selected. The aim of the paper is to estimate relationship between two tax decentralization measures (local tax income / current revenues and local tax income / total revenues) on one side and number of the citizens, city unemployment and average salary on the other one. We aim to determine and examine the importance and significance of local taxes for the municipalities. Hypothesis: The share of local taxes on total incomes is above 20%. The overall analysis and conclusions were provided for the period 2010-2013. We used three different methods to reach objectives: synthesis of information to give literature background, analytical methods with econometric models to calculate data, and comparison of obtained results. Recommendations of future actions for municipalities are also included. DOI: 10.5901/mjss.2015.v6n3p544

Significance of Local Taxes in Income Structure of Slovak Municipalities