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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Tax revenues of municipalities in times of economic crisis
 Konvička, Michal ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The thesis looks at tax income development in selected municipalities during economic crisis, that started at the and of 2008. The selected municipalities are Karlova Studánka, Dobrá and cities Bílovec and Opava. The thesis takes into account proposed changes in tax assignment, which have not yet been approved by parliament. The proposed change is expected to increase income of municipalities from shared taxes. The first two chapters contain general description of municipality financing and development of tax assignment since the formation of czech tax system. Third chapter focuses on the impact of the financial crisis on the local and regional governments of European countries. Fourth chapter contains analysis of local and property taxes development in selected municipalities focused on crisis years. Last chapter provides a calculation of tax income from shared taxes for selected municipalities according to proposed model of tax assignment.
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Local fees and real estate taxes in Opava town
 Konvička, Michal ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
This Bachelor work deals with the systems of local fees and real estate taxes in Opava town. The implementation of local coefficient at the real estate tax and the influence of income of fees at the waste disposal and the liquidation of municipal waste by assigning the maximal rate is taken into account in this work. The first part of this thesis, in a general point of view, describes general village financing and present legislative adjustments of local fees property taxation. The second part of this work focuses on the analysis of local fees in the period between 2001 and 2008 and establishing the maximal rate at local fees for waste disposal and liquidation of municipal waste. The third part of this work includes the analysis of property tax in the period between 2001 and 2008 and income increasing when implementing the local coefficient.
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4 Konvička, Martin
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