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Local Charges
Kuchařík, Tomáš ; Krbová, Jana (advisor) ; Pucandlová, Miroslava (referee)
The aim of this bachelor's work is to analyze the efficiency of selecting local taxes in municipalities up to 3,000 inhabitants, located in the South Moravian Region. The theoretical part explains concepts related to local taxes, their legislation and the issue of generally binding regulations of local charges. Furthermore, administrative costs and their measurement are defined and the methodology, by which the effectiveness is analyzed, is described. The practical section provides the data needed for calculation and the process of evaluating the effectiveness of selecting local taxes. Following research carried out in 48 municipalities from the South Moravian Region, where is evaluated the effectiveness of selection of particular local charges, that is, if the local charge revenue exceeds the administrative costs incurred for its selection.
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Changes in legislation in the field of lotteries and their fiscal impact
Brůček, Tomáš ; Sedmihradská, Lucie (advisor) ; Stavjaňová, Jana (referee)
The thesis is focused on changes in legislation in the field of lotteries and their impact on the budgets of selected municipalities. The gaming industry is a specific part of the economy which is connected with the unique taxation system. Since 2012, a new taxation system has been applied - it has consequences on public budgets. The aim of this thesis is to evaluate these changes and to qualify their impact on the amount and the structure of income from gambling in selected Prague city districts. The development of income from gambling is strongly influenced by city districts' attitude towards gambling. In city districts with zero tolerance of gambling, income from gambling dropped. On the contrary, city districts with high concentration of gambling increased their income. Due to existence of the Capital City of Prague, the position of city districts is different in comparison with the other cities and villages.
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Real estate tax policy and local charges in the municipalities of the Kladno district
Puchýřová, Helena ; Sedmihradská, Lucie (advisor) ; Tecl, Jan (referee)
The subject of the diploma thesis is a characteristic of elements of tax autonomy and their following analysis executed in municipalities of Kladno district. Description of elements of tax autonomy of mentioned municipalities by law number 338/1992 Coll., about tax on real estates and by law number 565/1990 Coll., about local charges is included in theoretical section of the diploma thesis. The signifikance of the elements of tax autonomy consists in the fact that through them can the municipalities increase their tax incomes and therefore their financial independence from the state. In the practical part of the diploma thesis is analysed the rate of utilization of these elements in municipalities of Kladno district and also there are deduced the aspects which influence it. In the last part of the diploma thesis the established rate of utilization of the elements of tax autonomy in municipalities of Kladno district are being compared with the national average. Performed analysis shows that the rate of utilization of local coefficient is (in contrast with the rate of utilization of the coefficient 1,5 and alteration of correctional coefficient in Kladno district) higher then the national average. From the viewpoint of local charges was found that overall collection of local charges in Kladno district since the year 2007 decreased, while the national collection of local charges increased. Increase of collections, compared to the year 2007, was in Kladno district recorded only local charges for waste, dogs and accommodation capacity.
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Administration of local taxes in the selected municipality
Studničková, Zuzana ; Sedmihradská, Lucie (advisor) ; Brabcová, Pavlína (referee)
The subject of my bachelor thesis is to analyze the administration of local taxes in Benešov. At work, I explained the meaning of fundamental concepts, that are necessary to understand the issue, I found out, what powers and authority municipalities have in local taxes, I described the process of creating generally binding regulations, individual elements of the charges and I characterized the system of local taxes in the Czech Republic. Then I described the administrative tax proceedings, including all its components. I conducted an analysis of local taxes in Benešov, where I classified the various charges. I detailed the proper course of proceedings in the local municipality, which I chose. Among other things, I also looked into the history of the administration of local taxes in Benešov and prepared expert opinions of the delegation of administration of property taxes to municipal authority in Benešov. In the end I made a synthesis of their knowledge and develop their own recommendations for the municipality Benešov.
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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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Taxation of Individuals and Companies providing Gambling Facilities in EU: Study 5.290
Palán, Josef
Právní předpisy jednotlivých členských států, pokud jde o zdanění příjmů z poskytování služeb v oblasti hazardních her jsou formulovány zcela nesourodě. Výše „zdanění“ z provozování hazardních her je v členských státech vyjádřena zcela odlišně. Někde je vyjádřena jako procentní sazba, někde jako pevná částka splatná ročně nebo měsíčně. Někde je procentní sazba uvalena na vsazené vklady, někde na hrubý výnos (vklady mínus výhry + provozní náklady), někde na rozdíl mezi vklady a vyplacenými výhrami. Práce přináší podrobný přehled úpravy zdanění hazardních her v zemích EU.
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The evaluation of the efficiency of the dog tax in Prague and Central Bohemian region
Soukupová, Sandra ; Slavík, Jan (advisor) ; Vejchodská, Eliška (referee)
The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the total revenues. Due to all these facts there turns up a question whether it is necessary to collect this tax or not.
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Situation of local fees and property tax in municipal budgets of the Czech Republic
Urbánek, Martin ; Peková, Jitka (advisor) ; Pucandlová, Miroslava (referee)
The main contribution of this thesis is an evaluation of the situation of particular local fees and property tax in municipal budgets of the Czech Republic. First, the thesis deals with evaluation of tax autonomy of Czech municipalities within international comparison and then it focuses on question how much municipalities use their tax competence. Therefore, municipalities are divided into size categories such as 0 -- 500, 501 -- 2 000, 2001 -- 5 000, 5001 -- 10 000, 10 001 -- 20 000 and 20 001 -- 50 000 inhabitants. One of the conclusion of my thesis is finding the high measure of aversion of particular municipalities with respect to the local taxation. Thus, municipalities are not willing to increase their responsibility for tax revenue not from the perspective of economic reason but primarily because of political reason. Elected representatives of municipalities have the feeling that the expansion of their tax competence is in conflict with the aim of their re-election. Therefore, these elected representatives insist on the central level responsibility for taxation and administrative security of tax administration. This attitude might be observed across all observed size categories of municipalities. The methodology for this thesis is going to be a questionnaire survey when for this purpose mayors of randomly selected municipalities have been joined, then the analysis of selected tax revenues and the following comparison of data among particular size categories of municipalities.
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