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The impacts of legislative changes on revenues of small municipalities
Hylská, Ludmila ; Sedmihradská, Lucie (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with legislative changes in tax revenues of municipalities since 2001. The changes in the shared taxes and property taxes are considered. The aim is to evaluate the legislative changes related to tax revenues of municipalities and to evaluate their impact on tax revenues of the three selected small municipalities. The theoretical part of the thesis covers the legislative changes that have occurred in the law on the tax assignment and law on the tax of real estate over the last ten years, and amendment to law on the tax assignment with the expected effect from 1 January 2013. The practical part consists of an analysis of tax revenue of three selected small municipalities and their development in response to legislative changes. The last part of the thesis summarizes the most important findings. In this thesis, I came to the conclusion that in every of the three analyzed municipalities the revenues from shared taxes and from property taxes increased over the period of interest.
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Impact of legislative changes on income of small municipalities
Puchýřová, Helena ; Sedmihradská, Lucie (advisor) ; Daněk, Tomáš (referee)
The objective of the thesis is the analysis of legislative changes which influence income of the municipalities from shared taxes and Real-Estate tax. The Act on Budgetary Allocation of Taxes and the Real-Estate Tax Act, valid until the end of 2007, are analysed in the theoretical part of the thesis. The thesis also includes the amendments thereof, valid as of January 1st 2008, January 1st 2009 and January 1st 2010 and their objectives. The practical part of the thesis includes the analysis of the impact of the amendments of the said acts on tax revenues and also the analysis of to what extent have been the objectives of the amendments met. The final part of the thesis summarises the most important findings and evaluates dialogues with representatives of the municipalities. The analysis of legislative changes indicates important rise in the shared tax income from 2008, specifically in municipalities with high density and gradual rise in the real-estate tax income in all municipalities.
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The impacts of legislative changes on revenues of small munucipalities
Tychnová, Michala ; Sedmihradská, Lucie (advisor) ; Kubík, Rudolf (referee)
The subject of Bachelor thesis is the analysis of legislative changes affecting municipal revenues from shared taxes and real estate tax. In the theoretical part of the thesis there are characterized changes that have occurred in the law on the tax assignment with effect from 1st January 2008, and law on the tax of real estate with effect from 1st of January, 2008 and 1st of January, 2009. In the practical part of the thesis I compare tax revenues of three small municipalities with less than three hundred inhabitants and analyse effects of legislative changes on the revenues of selected municipalities. From the analysis it is clear that all three municipalities observed a significant increase in revenue from shared taxes and of the real estate tax in 2008.
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