|
|
Specifics of municipalities' management in sub-urban areas
FOLTINOVÁ, Marta
Suburbanization is a difficult process, which means a population shift and an activities connected with it from a core cities into a suburban zones. It is a global phenomenon which has impacts on diverse areas such as a geography, sociology and economy. The thesis presents the theoretical basic, particularly the key issues conneced with suburbanization and it decribes the characteristics of the functioning of municipal management in the Czech Republic. The practical part is aimed at finding specifics of municipal management in the suburban areas in the South Bohemian Region. Based on intensity of ongoing suburbanization are compared the groups of municipalities. It is compared six groups of municipalities which are suburban zones 1, 2, 3 and 4, as well as the core cities and the last group is a neutral sample of municipalities. The total number of compared municipalities is 127 and they are analyzed in the period 2010-2018. Data for the practical part were obtained via publicly available databases. This diploma thesis is focused on the economic impacts of suburbanization and specifically on how the revenue and expenditure side of municipal budgets is affected. From the point of view of suburbanization are the most affected the tax revenues and especially the shared taxes where the impacts of suburbanization is the most obvious.
|
|
|
Tax revenue in the budget of a municipality
Vrbata, Tomáš ; Marková, Hana (advisor) ; Boháč, Radim (referee)
Tax revenue in the budget of a municipality The thesis is composed of four main chapters. Each of them dealing with different problems that are connected with the tax revenues of municipalities. Chapter One describes the position of municipalities from 19th century until today. Chapter Two focuses on definition of budget and budget system. Then Chapter Two deals with the basic phases of budgetary process, for example budgetary approval procedure or budgetary control. This chapter also mentions the most important principles of budget. Next subchapter is concerned with the revenue and expenditure of the budget. The third chapter analyzes the tax revenues of municipalities generally. Tax revenue creates the greatest share of the income of municipalities. Tax revenues of municipalities are redistributed according to the Assignment of taxes act No. 234/2000. This act is also described in the Third Chapter. Chapter Four analyses individual municipal tax revenue sources. This chapter is subdivided into three parts. First subchapter concentrates on property tax. Subchapter Two and Three is composed of an analysis of personal income tax and corporate income tax. The last chapter is devoted to other municipal tax revenue, i.e. charges. This chapter consists of three parts. Part One addresses the issue of local...
|
|
|
Vývoj daňových příjmů obcí a jejich vliv na hospodaření obcí
Podhajská, Hana
The Bachelor thesis identifies changes in the law on the budgetary allocation of taxes and judges their influence on tax revenues of municipalities of different size categories in the period 2010-2016. The basis is analysis of tax revenues of municipalities and its division into a shared and entrusted part. The Bachelor thesis assesses impacts of these changes on the individual municipalities' economy with the addition of financial position indicators. The key part is the comparison of selected municipalities. In the final part, there are proposed recommendations for improving the management of selected municipalities and for the amendment of the Act on Budgetary Allocation of taxes.Formula clause:Podhajská, H. Development of tax revenues of municipalities and their influence on the municipalities' management. Bachelor thesis. Brno: Mendel University, 2017.
|
|
|
Daň z finančných transakcií ako možný nový zdroj rozpočtu EÚ
Korduliaková, Lucia
Korduliaková, L., Financial transaction tax as a new own resource of European Union budget. Diploma thesis. Brno: Mendel University, 2017. The aim of the diploma thesis is to estimate the value of financial transactions tax revenues as a new possible own resource of EU budget. First part of the diploma thesis focuses on the theoretical aspects of financial transaction tax and defines the political and economic aspects leading to the creation of a concept of financial transaction tax. An important part is the comprehensive theoretical interpretation of this tax. The conclusion of the theoretical part is devoted to the international experience with taxation and evaluation of the impact of taxation. In practical part, the methodology of estimating potential revenues for the 11 Member States of the European Union is based on modeling. For the purpose of analyzing the suitability of the financial transaction tax as a potential candidate for the own resource, a multi criteria analysis is carried out.
|
|
|
Elektronická evidence tržeb v České republice jako nástroj eliminace daňových úniků
Prokopová, Hana
The diploma thesis is focused on clarification of tax evasion, shadow economics, measurement methods and possibilities of their reduction. The attention is also aimed at the topic of electronic records of sales, their main models, legislative adjustments and major reasons of implementation in the Czech Republic and selected countries. The aim of the thesis is examination of impact on individual countries based on the tax revenues, the number of business entities and the price level. Then the individual findings are evaluated and compared.
|
|
|
Návrh na zdanění legalizovaného obchodu s marihuanou v České republice
Tomiczek, Jan
Tomiczek, J. Proposal for Taxation of Legalized Trade of Marijuana in the Czech Republic. Thesis. Brno: Mendelu in Brno, 2019. The thesis deals with the legalization of marijuana trade and consumption in the Czech Republic. The aim of the thesis is to propose a method of taxation of marijuana trade in the Czech Republic. First, the situation of the states that allowed marijuana trade is described. Then international conventions on cannabis, models for marijuana trade, effective tax collection and tax evasion are presented. Thereafter, the costs associated with the legalization of marijuana are estimated and then the excise duty rate is proposed with an estimate of income. Part of the thesis is the rejection or non-rejection of the hypothesis that the legaliza-tion of the marijuana trade is advantageous from the tax point of view.
|
|
|
Finančné dopady dane z nehnuteľností na financovanie obcí a vplyv zmien sadzieb na priamu stránku rozpočtu obce Tišnov
Žáková, Erika
The thesis is formed by two parts. The first part, theoretical, contains a research on the municipality, the municipality budget, especially its revenue part, and the main element was Zákon č. 338/1992, Zákon České národní rady o dani z nemovitých věcí in its valid wording from 1.1.2016. The practical part is focused on research of the law in years 2005 to 2016, on identifying changes in the law in these years and the financial impact they had on the municipality Tišnov and its budget. In the next part is the information generalized to municipalities of similar size as Tišnov. The discussion is formed by opinions and possible metods of mak-ing the real estate tax more effective from different authors and these are summa-rized and compared in the conclusion.
|
|
|
Dopady inkasa daně z nemovitých věcí na rozpočty obcí
Juřicová, Veronika
The diploma thesis is focused on the issue of a real estate tax and its impact on the budgets of selected municipalities. The thesis shows the evolution of tax revenues of particular municipalities with a focus on collection of real estate tax between years 2013-2017. Further are also taken into account changes of budgetary desti-nation of taxes and changes in the legislation of real estate taxes and the impact of these changes on the budgets of selected municipalities. The diploma thesis focus-es on the power that municipalities have in terms of influencing the collection of real estate tax by determinating of different types of coefficients. In conclusion are suggested some recommendations on how to improve the collection of real estate tax and thereby increase the revenue side.
|
|
|
Public budgets - source of developement potential at municipal level
ROZBOUDOVÁ, Jitka
This diploma thesis deals with the issue of municipal budgets, when the main aim is fund analysis in a chosen municipality on both the revenue side of the budget and the expenditure side. The theoretical part of the thesis generally characterizes public administration, public finance, municipality organization, and municipal budget including the definition of income and expenditure. The concept of fiscal federalism is defined as well, its development and basic models. The introduction of practical part specifies a chosen municipality, which is the statutory city of České Budějovice. During the observed period of 2010 to 2016 the development of approved budget and real economy is analysed. From the perspective of income, the impact of tax budgeting changes on the city´s tax income and volume of drawing on European subsidies due to the change of programme period. From the perspective of expenditures, the city´s procurement procedure including the setting of evaluation criteria is specified.
|
|
|
Local taxes
Ďuriš, Daniel ; Sedmihradská, Lucie (advisor) ; Čejková, Eliška (referee)
This bachelor thesis is about local taxes and its analyses in Slovakia, city of Zilina. After 2004, since more power to municipalities was conferred, the attention is focused on the trend of tax rate and the range of authority of tax administrator in the 10 years period. Tax incomes and the debt of the city, which are in certain correlation with tax rates, are analysed in dependence on this trend. Hence, bachelor thesis´ goal is defined by description and analyses of general statutes and their undoubtful connections with local politics execution through tax politics.
|
guest ::
