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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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Consequences of the Real Estate Tax Act amendment on the example of the particular municipality
Radvanová, Zuzana ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
This paper deals with the impact of powers that are given to municipalities in this case the municipality of the town "Bukovany" by the novelization of the Real Estate Tax Act (henceforth "RET Act") effective from 2008. The first part of the paper is aimed to examine the structure and the components of the municipality's budget as well as to examine the revenue that municipalities in Czech Republic generated in the financial year of 2010 and the main components of that revenue. Further the paper deals with the RET and its divisions and also the RET taxable minimum, tax rates and possible tax credits where applicable. The second part of this paper looks at the actual spending of the municipality of Bukovany in particular the revenue generated through taxes. The third and the final part of this paper focuses on RET application in the municipality of Bukovany. However for the reasons explained later in this paper the municipality did not provide the required data for the research and therefore as a result this work was modelled on the data of the neighbouring municipality of Valy which has a comparable area with the area of Bukovany. The focus of the final part is centred on the relative revenue generated by particular category of real estate tax (e.g. building structures and land) in the municipality and its share on the aggregate annual tax revenue. The aim is to show the possible effect on the aggregate tax revenue if the municipality would have used all of its powers that it has at its disposal for levying RET as granted by the RET Act such as application of local coefficient, correction coefficient, its potential increase by one point or various tax credits in the municipality of Bukovany.
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Municipal tax revenues during the economic crisis.
Hartmann, Petr ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The thesis analyses the real estate tax in the municipalities of Řevnice, Lety, Dobřichovice, Čisovice and Všenory during the period 2009 -- 2011. It focuses on the legal powers by which the municipalities may affect the amount of property tax revenue and the extent of their application. Moreover, there is an analysis evaluating the possibility of gaining an additional income from the property tax, in order to offset the deficit caused by the financial or economic crisis. The thesis is divided into four chapters. In the first chapter, there are listed the characteristics of income municipalities, the second chapter is devoted to property tax with an emphasis on the legislative framework; in the third chapter, there is an analysis of property tax revenue in the above listed municipalities, and the final chapter presents and summarizes the analysis results.
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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 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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Budget Observance in the Particular Conditions of the City District Prague 14
Dušková, Martina ; Nováková, Štěpánka (advisor)
This Bachelor Thesis deals, in general, with local government units, incomes and expenses of municipality and then analyzes, in detail, the situation in City District of Prague 13. All the incomes, expenses, means of financing and the economic situation during period between 2007 -- 2009 are thoroughly inspected. This paper also outlines the issues behind European Union funds, through which City District draws assets for their own projects.
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The real estate tax in chosen municipalities
Čepičková, Marie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
This thesis deals with impacts of amendments to the law of real estate tax with emphasis on changes in revenues of eight towns in former Tábor's district, which are connected with implementation of so called local coefficient. In the first part there is based on literature review described the topic and in detail characterized the recent legislative changes. The second part of thesis contains the analysis of tax and total revenues and the revenues from the real estate tax. Obtained data from database ARIS there are compared with information from public notices and questionnaires, which officials of towns filled up. In the last part of thesis there are closely analyzed revenues of real estate tax in towns Soběslav and Sezimovo Ústí and there are indicated possibly impacts of implementation of local coefficient. It turned out that all towns newly took advantage of some possibilities for increasing revenues of real estate tax. In Soběslav, Veselí nad Lužnicí and Mladá Vožice there were changes of basic correction coefficient according to number of the population. Towns Tábor, Soběslav, Sezimovo Ústí, Bechyně and Chýnov used the possibility to implement local coefficient in the amount of two, whereas all of towns plan for situation reevaluation.
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Municipal taxes in the selected municipality
Fajtová, Kristýna ; Sedmihradská, Lucie (advisor) ; Slintáková, Barbora (referee)
Municipal taxes are the only income that can be influenced by the municipality. This means that their imposition will decide for yourself. In this work first analyzing the possibility of the imposition of municipal taxes. Briefly characterize the nine municipal taxes which may under the act the municipalities in the Czech Republic to choose from. It is also given to the situation in a specific town, which is Ždírec nad Doubravou, which is located in the region Vysocina. In this part analyzes the development of the individual municipal taxes and their rates in 2001 - 2007. For the collection of primary data in this work I used a questionnaire in which I examined the view of Ždírec inhabitants of municipal taxes. I found that they know almost nothing about municipal taxes. The last part of the work compare the calculated parameters for Ždírec and the Czech Republic. From the calculated values, I found that the burden on citizens Ždírec municipal taxes are much higher than the average in the Czech Republic.
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The prediction of revenues of municipal budgets
Radilová, Marcela ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The core theme of this bachelor thesis is the prediction of revenues of municipal budgets. For this work I have chosen budgets from the town Humpolec. The main goal of this bachelor thesis is to describe how Humpolec prepares the revenue side of the budget and evaluate which one of the methods of prediction is suitable. These methods of prediction are: simple moving average, exponential smoothing, transformation moving average, regression against time and expert's assessment of the town Humpolec. During the calculation of prediction I determined that the expert's assessment is not the most ideal prediction method for all tax revenues. The expert's assessment is the right prediction method for all types of the individual income tax and for the corporation income tax paid by municipalities. For the value added tax and corporation income tax it would be more suitable use the regression against time method. Transformation moving average is the best for prediction of fees. It is more complicated with real estate tax, because no method of prediction emerged as a definitive "winner". For this kind of tax revenue I would choose either the expert's assessment or the regression against time method. Through my research I have demonstrated that it is not recommended to use one method of prediction for all revenues; rather, it is better to assess each section and choose the method of prediction best suited to the specific revenue type.
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Municipal taxes in selected municipalities in the Czech Republic
Zágorová, Barbora ; Sedmihradská, Lucie (advisor)
Municipal taxes are the only income that can be partly influenced by the municipality. Municipalities have fiscal competence with these incomes which means that each municipality has its right to decide which taxes to apply and which not. The gist of the analysis is to analyze and compare municipal taxes and rates, based on public notices, all the way to its earnings and benefits to the income of the municipality in three pre-chosen municipalities from the Czech Republic. The next goal is to find out the share of municipal taxes on the revenue collection of each municipality. The first part of the essay is aimed on theory of municipal taxes, the income of the municipalities in the Czech Republic and the development of the revenue collection and the municipal taxes. The second part of the piece analyzes the municipality of Tachlovice between the years of 2001-2007. The third and the last part compares the municipalities of Chýnice and Zbuzany with Tachlovice. The results of the analysis show that the municipal taxes are having indifferent influence on the revenue/total collection of the municipalities, but these incomes are as well very necessary in the budget of each municipality.
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