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Municipal tax revenues in times of economic crisis
Fajtová, Kristýna ; Sedmihradská, Lucie (advisor) ; Holubářová, Jana (referee)
The economic crisis has affected more or less all areas of human life. One of them is of courese the issue of municipal budgets, whose incomes have experienced some changes during the crisis. In this paper first discribes the various tax revenues of municipalities, briefly characterize how the revenues from shared taxes and revenues from municipal taxes and property tax. It also discusses the situation in specific cities, which are Ždírec na Doubravou, Nová Paka and Teplice, where I analyze their individual income tax and municipal taxes policy and policy related to property tax. In the last part complete my analysis some answers to questions which I gave to members of city council of the reasons to some information. Based on collected information, I found that cities in times of economic crisis, fought with a reduction in the budget and trying to change the structure of local taxes and by increasing property tax rates, but each city dealt with this situation differently.
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