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Municipal tax revenues in times of economic crisis
Fajtová, Kristýna ; Sedmihradská, Lucie (advisor) ; Holubářová, Jana (referee)
The economic crisis has affected more or less all areas of human life. One of them is of courese the issue of municipal budgets, whose incomes have experienced some changes during the crisis. In this paper first discribes the various tax revenues of municipalities, briefly characterize how the revenues from shared taxes and revenues from municipal taxes and property tax. It also discusses the situation in specific cities, which are Ždírec na Doubravou, Nová Paka and Teplice, where I analyze their individual income tax and municipal taxes policy and policy related to property tax. In the last part complete my analysis some answers to questions which I gave to members of city council of the reasons to some information. Based on collected information, I found that cities in times of economic crisis, fought with a reduction in the budget and trying to change the structure of local taxes and by increasing property tax rates, but each city dealt with this situation differently.
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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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Administrative costs of collecting local taxes in the district towns
Tecl, Jan ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The bachelor thesis deals with administrative costs of local taxes in district towns. In the firstpart are defined administrative costs and local taxes. The second part focuses on thedetermination of the administrative costs of local taxes in a relative form and also amount of the adminitrative costs on a single taxpayer. For this section are used real data from the district towns. The aim of collecting and evaluating this data is to evaluate amount of administrative costs and achieve it as well, if the impact is regressive or not.
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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 taxes and immovable property taxes in a selected municipality
Petrusová, Barbora ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
Bachelor's thesis is focused on monitoring of two tax revenue - property taxes and local taxes. Bachelor thesis focuses on the development of the township Červené Pečky. It tracks the development of local charges and possible effects on the local tax rate increase of males. This thesis shows that the maximum rate for waste fee collection and disposal will not cover the associated costs. Shows the rate needed to cover costs. The thesis is also calculated as if the new municipal powers affecting property tax revenue and a comparison of my estimates and municipal tax revenue in 2010. Finally, the thesis introduces the rules for the application of local tax structures and make up properte tax.
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