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Budget Observance in the Particular Conditions of the City District Prague 14
Dušková, Martina ; Nováková, Štěpánka (advisor)
This Bachelor Thesis deals, in general, with local government units, incomes and expenses of municipality and then analyzes, in detail, the situation in City District of Prague 13. All the incomes, expenses, means of financing and the economic situation during period between 2007 -- 2009 are thoroughly inspected. This paper also outlines the issues behind European Union funds, through which City District draws assets for their own projects.
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The real estate tax in chosen municipalities
Čepičková, Marie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
This thesis deals with impacts of amendments to the law of real estate tax with emphasis on changes in revenues of eight towns in former Tábor's district, which are connected with implementation of so called local coefficient. In the first part there is based on literature review described the topic and in detail characterized the recent legislative changes. The second part of thesis contains the analysis of tax and total revenues and the revenues from the real estate tax. Obtained data from database ARIS there are compared with information from public notices and questionnaires, which officials of towns filled up. In the last part of thesis there are closely analyzed revenues of real estate tax in towns Soběslav and Sezimovo Ústí and there are indicated possibly impacts of implementation of local coefficient. It turned out that all towns newly took advantage of some possibilities for increasing revenues of real estate tax. In Soběslav, Veselí nad Lužnicí and Mladá Vožice there were changes of basic correction coefficient according to number of the population. Towns Tábor, Soběslav, Sezimovo Ústí, Bechyně and Chýnov used the possibility to implement local coefficient in the amount of two, whereas all of towns plan for situation reevaluation.
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Municipal taxes in the selected municipality
Fajtová, Kristýna ; Sedmihradská, Lucie (advisor) ; Slintáková, Barbora (referee)
Municipal taxes are the only income that can be influenced by the municipality. This means that their imposition will decide for yourself. In this work first analyzing the possibility of the imposition of municipal taxes. Briefly characterize the nine municipal taxes which may under the act the municipalities in the Czech Republic to choose from. It is also given to the situation in a specific town, which is Ždírec nad Doubravou, which is located in the region Vysocina. In this part analyzes the development of the individual municipal taxes and their rates in 2001 - 2007. For the collection of primary data in this work I used a questionnaire in which I examined the view of Ždírec inhabitants of municipal taxes. I found that they know almost nothing about municipal taxes. The last part of the work compare the calculated parameters for Ždírec and the Czech Republic. From the calculated values, I found that the burden on citizens Ždírec municipal taxes are much higher than the average in the Czech Republic.
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The prediction of revenues of municipal budgets
Radilová, Marcela ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The core theme of this bachelor thesis is the prediction of revenues of municipal budgets. For this work I have chosen budgets from the town Humpolec. The main goal of this bachelor thesis is to describe how Humpolec prepares the revenue side of the budget and evaluate which one of the methods of prediction is suitable. These methods of prediction are: simple moving average, exponential smoothing, transformation moving average, regression against time and expert's assessment of the town Humpolec. During the calculation of prediction I determined that the expert's assessment is not the most ideal prediction method for all tax revenues. The expert's assessment is the right prediction method for all types of the individual income tax and for the corporation income tax paid by municipalities. For the value added tax and corporation income tax it would be more suitable use the regression against time method. Transformation moving average is the best for prediction of fees. It is more complicated with real estate tax, because no method of prediction emerged as a definitive "winner". For this kind of tax revenue I would choose either the expert's assessment or the regression against time method. Through my research I have demonstrated that it is not recommended to use one method of prediction for all revenues; rather, it is better to assess each section and choose the method of prediction best suited to the specific revenue type.
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Municipal taxes in selected municipalities in the Czech Republic
Zágorová, Barbora ; Sedmihradská, Lucie (advisor)
Municipal taxes are the only income that can be partly influenced by the municipality. Municipalities have fiscal competence with these incomes which means that each municipality has its right to decide which taxes to apply and which not. The gist of the analysis is to analyze and compare municipal taxes and rates, based on public notices, all the way to its earnings and benefits to the income of the municipality in three pre-chosen municipalities from the Czech Republic. The next goal is to find out the share of municipal taxes on the revenue collection of each municipality. The first part of the essay is aimed on theory of municipal taxes, the income of the municipalities in the Czech Republic and the development of the revenue collection and the municipal taxes. The second part of the piece analyzes the municipality of Tachlovice between the years of 2001-2007. The third and the last part compares the municipalities of Chýnice and Zbuzany with Tachlovice. The results of the analysis show that the municipal taxes are having indifferent influence on the revenue/total collection of the municipalities, but these incomes are as well very necessary in the budget of each municipality.
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