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Význam daně z nemovitých věcí pro rozpočty obcí
Janovský, Marek
This bachelor thesis focuses on municipal budgets, property taxes with a focus on real estate tax and its impact on municipal budgets. The literary research deals with issues of municipal budgets and tax revenues of municipalities. The thesis describes the development of the legal regulation of the Real Estate Tax Act in 2008 - 2016 and evaluates the impact of changes of the law on the collection of this tax in the Czech Republic. At selected municipalities are analyzed the powers that municipalities use to influence the amount of income from real estate taxes and evaluate the significance of this tax revenues for municipalities. At the end of the thesis, recommendations are suggested to municipalities in connection with their legal possibilities to influence the amount of collection.

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