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Real estate tax as a source of municipal infrastructure financing
Brabcová, Klára ; Sedmihradská, Lucie (advisor) ; Hyklová, Lenka (referee)
This thesis deals mainly with real estate tax. The introduction is a description of the structure of the public administration, the definition of the concept of the municipality, the examination of the structure of municipal revenues and, of course, the real estate tax. The main objective of the work is to find out if it is possible to finance the repair of the road by means of a real estate tax or a loan. The aim of the thesis is demonstrated through a multiple case study method on a selected sample of five municipalities in the population range of 385-395. On the basis of the results, it can be stated that it is possible to finance the repair of the road by the real estate tax, in the case of the municipalities of Bublava, Stanoviště and in the case of Terezin and Trubín, this is the only possibility of financing the repair of the road. Rybníky municipality has the possibility to finance this repair both with the proceeds of the real estate tax and with the loan.
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