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The local fee for spa or vacation in the region Sumava
DORKO, Slavomír
The theme of this Bachelor thesis is "The local fee for spa or vacation in the region Sumava." The main object was to analyze the using of the local fee for spa or vacation by villages in the Sumava region and evaluation of its impact on budget revenue. In the first part is the enumeration of all possible local taxes applicable according to law No. 565/1990 Coll., about local charges local fee of the dogs, the fee for using of public spaces, entrance fee, the fee of the accommodation, the fee for a permission to enter with a motor vehicle in selected areas and urban areas,and the fee for operating the system for collection, transportation, sorting, recovery and disposal of municipal waste. The next part of this work is focused on the local fee for spa or vacation. In this chapter it is referred about the legislation, the subject and object of the fee, basis and the rate of the fee and the fee exemption. The third part describes the local tax legislation in the Czech Republic. This chapter is followed by general information about Sumava, the Sumava National Park and Protected Landscape Area of Sumava. The next chapter is already the analysis of local fee in the Sumava region - in the villages Sušice, Vimperk, Zelezna Ruda and Kasperske Hory. The conclusion of this work is a part of the thesis, which assesses the impact of the fee on the budget management of community and the evaluation of the procedure of communities.
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Local fees in selected municipalities in the Czech Republic
Lysáková, Jana ; Sedmihradská, Lucie (advisor) ; Kubík, Rudolf (referee)
Local fees are the one of the revenue sources that can be partly influenced by municipalities. Municipalities decide which fees and rates will be imposed thanks to fiscal competence. The aim of this thesis is to analyze local fees in two municipalities with intention to find out how municipalities can influence their revenues and how municipalities handle local fees. The main aim is to analyze imposed local fees, related public notices, rates and administrative costs. The first part of the thesis focuses on the theory of local fees, legislature and revenues of municipalities in the Czech Republic. The second part analyzes the municipality Brumov-Bylnice in the period of 2004-2009. The third part compares local fees in municipalities Brumov-Bylnice and Slavičín. The last part analyzes related administrative costs necessary for successful collection of local fees. The main result of the thesis is that although the revenues from local fees are low, they play role in municipal revenues and municipalities impose and collect them despite their limited volume.
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The Optimalization of Municipal and State Taxes in Municipality Budget Revenues
FANTYŠOVÁ, Jana
The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.
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Local fees in budgetes of communities in the Czech Republic
TRÁVNÍČKOVÁ, Radka
Local fees are the revenue of communities. Communities can influence the height of this revenue. Local fees are modified the Act No. 565/1990 Coll., concerning local charges. Nowadays communities can get revenues from nine local fees. Community can make a decision which fees will use on its territory. In a theoretical part are described notions like fiscal federalism, its history, forms and fundamentals; fiscal decentralization, the revenue of communities and their dividing; local fees and other notions serving to introduce into existing problems. A practical part is focus on local fees. The point of the work is to find which local fees communities use, in which height, what is the percent occurrence of utilize of existing fees in the year 2007, which fees are saving most often, that fees produce the highest yields and how local fees develop. The object of the study is communities of South Bohemia region. They are segmented into five size groups. The study is completed by tables and graphs and relevant conclusions.
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Local fees and real estate taxes in the selected municipality in CR
Škardová, Gabriela ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
The Bachelor Thesis deals with the system of local fees and real estate taxes in the town of Jičín. The first part of the work describes the system of real estate and local fee taxes according to the Czech legislation in general. The subject of the second part of the work is analysis of the tax yield in the 2000 - 2009 period and estimates the tax yield in 2010. The third part of the work investigates local ordinances and evaluate its importance from the point of overall income of the town.
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Local fees and real estate taxes in a chosen municipality in the Czech Republic
Kouba, Tomáš ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
This bachelor thesis deals with local fees and real estate taxes in the town of Kamenice nad Lipou. The first, theoretic part of thesis describes present legislative adjustments of local fees and taxation of real estate in the Czech Republic. After it given to the situation in the specific town. In this practical part analyzes the development of the individual fees and real estate taxes in the period between 2005 and 2009 and then the predication of development in 2010.
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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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Local fees in a chosen municipality
Kučerová, Lenka ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The presented bachelor thesis deals with local fees in a chosen municipality. Czech municipalities have a right for self-administration and independently decision-making in the area of its own competence. Local government as a non-state subject needs to have some financial independence and therefore municipalities can levy local fees. My main objective is to analyze and evaluate local fees and their collection from 2001 till 2008 in Hostivice, which is located west of Prague. I focused at the same time on administration of local fees that is necessary for fee collection in the municipality. In the municipality play important role evaders as well. There are about three hundred together at the present time. In the main part of my bachelor thesis I deal with development and rates during particular years and I analyze total revenues from the local fees that were levied by the municipality. Presented figures show clearly, in which year the municipality collected the greatest revenues and if that revenues stay unchanged, increased or decreased. The conclusions of the thesis content recommendations to municipality, those follow the realized analysis.
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