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Property tax administration and local taxes
Pribulová, Lucie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
My bachelor's thesis describes tax collection and discusses the problems of property tax administration. I analyzed how the municipality goes about collecting local taxes, I described what part of municipality revenues is made up from the local taxes and as an example I introduced the town of Česká Kamenice. Moreover, I indicated the effectiveness of the tax offices in the collection and recovery of property tax and how large the proportions of this revenue are compared to the total tax revenues. I also show the development of collections of this tax on a nationwide scale, as in the case of the Finance Office in Děčín. In conclusion, I have considered the choice of property taxes to be collected by the municipality and what consequences would result from this situation. I compared all the positives and negatives of this amendment and believe that by strengthening the powers of municipalities the system of tax collection would become more efficient.
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Local taxes in chosen municipalities in the Czech Republic
Kozák, Vojtěch ; Sedmihradská, Lucie (advisor)
This bachelor thesis deals with local taxes in twenty municipalities in the Eastern Bohemia. In the first, theoretic part is shown the present system of the local taxes and a short characteristic of particular local taxes. The practical part compares the local taxes policy of the municipalities. It examines primarily fiscal earnings from the local taxes, their structure and differences, their progress from 2001 and their participation in the tax revenues. The analysis proves the revenue dependence on the number of population. But does not prove the revenue per inhabitant dependence on the number of population.
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Tax Incomes of the Municipality Budget and Possibilities of Influencing their Amount
Kolihová, Radka ; Sedmihradská, Lucie (advisor)
The objective of bachelor thesis "Tax Incomes of the Municipality Budget and Possibilities of Influencing their Amount" is to describe an influence of municipality on amount of tax incomes within its budget. The first part deals with the legal regulations of municipality budgets in the framework of Czech law and international agreements. The second part defines basic characteristics of average/model Czech municipality and defines, to what amount this municipality is able to increase or decrease the tax incomes and what impacts it will have on the representatives of the municipality and its inhabitants.
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