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The Improvent Proposal of Financial Management of The Local Autthority
Kaufmannová, Jana ; Musil, Josef (referee) ; Zeman, Václav (advisor)
This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.
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Taxation powers of municipalities
Macháčková, Iva ; Maaytová, Alena (advisor) ; Sedmihradská, Lucie (referee)
This bachelor thesis deals with the topic of taxation powers of municipalities by real estate tax and local charges. The first part of the thesis is focused on the theory of fiscal federalism and on municipal incomes in the Czech Republic. In the second part there is a description of current form and functioning of local charges and real estate tax in the Czech Republic. This part of thesis is also including the clarification of essence of taxation powers, i.e. how the municipalities can influence their tax incomes. The last part is focused on the analysis and comparison of the utilization of taxation powers in two municipalities from Pilsen region in Sušice and Domažlice from 2004 to 2014 (the comparison of binding ordinances). In the end, there is evaluated how the rate of using of these powers had the effect on incomes both observed municipalities.
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The property tax and local taxes in selected municipality
Jakabovičová, Kristína ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The thesis aims to cover the topics of real estate tax and local fees in the municipality of Ústí in Přerov district, analyze their development during the defined period, and suggest actions to improve their collection. Czech tax system is described with special focus on tax revenues and real estate tax which is often marked as the factor increasing the autonomy of municipalities. The thesis explains the nature of local estate coefficients and their importance for municipalities since 2009. If the municipality refuses to set their value independently, these coefficients are based on the number of residents. Further in its course, the thesis deals with local fees applied by the municipality in its area based on a binding public notice, according to Act no. 565/1990 Sb. on local fees. These fees, as opposed to taxes, represent a counter value for services provided and they are not intended to be the source for public budget. In conclusion, all covered issues are demonstrated on a specific municipality chosen as an example, thus providing a comprehensive overview of the topic of real estate tax and local fees.
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Local Charges
Kuchařík, Tomáš ; Krbová, Jana (advisor) ; Pucandlová, Miroslava (referee)
The aim of this bachelor's work is to analyze the efficiency of selecting local taxes in municipalities up to 3,000 inhabitants, located in the South Moravian Region. The theoretical part explains concepts related to local taxes, their legislation and the issue of generally binding regulations of local charges. Furthermore, administrative costs and their measurement are defined and the methodology, by which the effectiveness is analyzed, is described. The practical section provides the data needed for calculation and the process of evaluating the effectiveness of selecting local taxes. Following research carried out in 48 municipalities from the South Moravian Region, where is evaluated the effectiveness of selection of particular local charges, that is, if the local charge revenue exceeds the administrative costs incurred for its selection.
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Changes in legislation in the field of lotteries and their fiscal impact
Brůček, Tomáš ; Sedmihradská, Lucie (advisor) ; Stavjaňová, Jana (referee)
The thesis is focused on changes in legislation in the field of lotteries and their impact on the budgets of selected municipalities. The gaming industry is a specific part of the economy which is connected with the unique taxation system. Since 2012, a new taxation system has been applied - it has consequences on public budgets. The aim of this thesis is to evaluate these changes and to qualify their impact on the amount and the structure of income from gambling in selected Prague city districts. The development of income from gambling is strongly influenced by city districts' attitude towards gambling. In city districts with zero tolerance of gambling, income from gambling dropped. On the contrary, city districts with high concentration of gambling increased their income. Due to existence of the Capital City of Prague, the position of city districts is different in comparison with the other cities and villages.
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Real estate tax policy and local charges in the municipalities of the Kladno district
Puchýřová, Helena ; Sedmihradská, Lucie (advisor) ; Tecl, Jan (referee)
The subject of the diploma thesis is a characteristic of elements of tax autonomy and their following analysis executed in municipalities of Kladno district. Description of elements of tax autonomy of mentioned municipalities by law number 338/1992 Coll., about tax on real estates and by law number 565/1990 Coll., about local charges is included in theoretical section of the diploma thesis. The signifikance of the elements of tax autonomy consists in the fact that through them can the municipalities increase their tax incomes and therefore their financial independence from the state. In the practical part of the diploma thesis is analysed the rate of utilization of these elements in municipalities of Kladno district and also there are deduced the aspects which influence it. In the last part of the diploma thesis the established rate of utilization of the elements of tax autonomy in municipalities of Kladno district are being compared with the national average. Performed analysis shows that the rate of utilization of local coefficient is (in contrast with the rate of utilization of the coefficient 1,5 and alteration of correctional coefficient in Kladno district) higher then the national average. From the viewpoint of local charges was found that overall collection of local charges in Kladno district since the year 2007 decreased, while the national collection of local charges increased. Increase of collections, compared to the year 2007, was in Kladno district recorded only local charges for waste, dogs and accommodation capacity.
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Administration of local taxes in the selected municipality
Studničková, Zuzana ; Sedmihradská, Lucie (advisor) ; Brabcová, Pavlína (referee)
The subject of my bachelor thesis is to analyze the administration of local taxes in Benešov. At work, I explained the meaning of fundamental concepts, that are necessary to understand the issue, I found out, what powers and authority municipalities have in local taxes, I described the process of creating generally binding regulations, individual elements of the charges and I characterized the system of local taxes in the Czech Republic. Then I described the administrative tax proceedings, including all its components. I conducted an analysis of local taxes in Benešov, where I classified the various charges. I detailed the proper course of proceedings in the local municipality, which I chose. Among other things, I also looked into the history of the administration of local taxes in Benešov and prepared expert opinions of the delegation of administration of property taxes to municipal authority in Benešov. In the end I made a synthesis of their knowledge and develop their own recommendations for the municipality Benešov.
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The local fee for spa or vacation in the region Sumava
DORKO, Slavomír
The theme of this Bachelor thesis is "The local fee for spa or vacation in the region Sumava." The main object was to analyze the using of the local fee for spa or vacation by villages in the Sumava region and evaluation of its impact on budget revenue. In the first part is the enumeration of all possible local taxes applicable according to law No. 565/1990 Coll., about local charges local fee of the dogs, the fee for using of public spaces, entrance fee, the fee of the accommodation, the fee for a permission to enter with a motor vehicle in selected areas and urban areas,and the fee for operating the system for collection, transportation, sorting, recovery and disposal of municipal waste. The next part of this work is focused on the local fee for spa or vacation. In this chapter it is referred about the legislation, the subject and object of the fee, basis and the rate of the fee and the fee exemption. The third part describes the local tax legislation in the Czech Republic. This chapter is followed by general information about Sumava, the Sumava National Park and Protected Landscape Area of Sumava. The next chapter is already the analysis of local fee in the Sumava region - in the villages Sušice, Vimperk, Zelezna Ruda and Kasperske Hory. The conclusion of this work is a part of the thesis, which assesses the impact of the fee on the budget management of community and the evaluation of the procedure of communities.
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Taxation of Individuals and Companies providing Gambling Facilities in EU: Study 5.290
Palán, Josef
Právní předpisy jednotlivých členských států, pokud jde o zdanění příjmů z poskytování služeb v oblasti hazardních her jsou formulovány zcela nesourodě. Výše „zdanění“ z provozování hazardních her je v členských státech vyjádřena zcela odlišně. Někde je vyjádřena jako procentní sazba, někde jako pevná částka splatná ročně nebo měsíčně. Někde je procentní sazba uvalena na vsazené vklady, někde na hrubý výnos (vklady mínus výhry + provozní náklady), někde na rozdíl mezi vklady a vyplacenými výhrami. Práce přináší podrobný přehled úpravy zdanění hazardních her v zemích EU.
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