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Municipal taxes administration in a chosen municipality
 Popelková, Iveta ; Sedmihradská, Lucie (advisor) ; Kubík, Rudolf (referee)
Theme of my bachelor thesis is analysis of administrative process and income from municipal taxes in the municipality Chomutice, and evaluation of the legality of this process. In this text I analyze legal process of tax procedure according to appropriate law, and I characterize municipality in the eye of the law, its competency, organs and process in publishing legal enancments. Before the analysis of local taxes in Chomutice there is a characterization of the system of municipal taxes in the Czech republic. I analyze the evolvement of municipal tax income since 2000. I received the information from municipal law enancments and from the municipal office. I gained information about the process of execution of administrative process from interview with the mayor of Chomutice. Then I described it at the end of the second capture. I evaluated the politics of Chomutice in the field of municipal taxes and found out that this municipality has an income from only three kinds of municipal taxes. Participation on total revenue is higher than national average and part of nonpayers is lower. I compared process of tax procedure with legal enancment and concluded, that the municipality doesn't proceed by law in some cases.
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2 Popelková, Ilona
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