Original title: Optimalizace místních poplatků a daní v rozpočtu obce
Translated title: The Optimalization of Municipal and State Taxes in Municipality Budget Revenues
Authors: FANTYŠOVÁ, Jana
Document type: Master’s theses
Year: 2010
Language: cze
Abstract: The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.
Keywords: fiscal decentralization; Local fees; local government; tax revenue; tax sharing; taxation autonomy; the budgetary allocation of taxes; daňová autonomie; daňové příjmy; fiskální decentralizace; Místní poplatky; místní úroveň vlády; rozpočtové určení daní; sdílení daní
Citation: FANTYŠOVÁ, Jana. Optimalizace místních poplatků a daní v rozpočtu obce. České Budějovice, 2010. diplomová práce (Ing.). JIHOČESKÁ UNIVERZITA V ČESKÝCH BUDĚJOVICÍCH. Ekonomická fakulta

Institution: University of South Bohemia in České Budějovice (web)
Document availability information: Fulltext is available in the Digital Repository of University of South Bohemia.
Original record: http://www.jcu.cz/vskp/15181

Permalink: http://www.nusl.cz/ntk/nusl-54247


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Universities and colleges > Public universities > University of South Bohemia in České Budějovice
Academic theses (ETDs) > Master’s theses