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National Repository of Grey Literature

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The budgetary process in small municipalities Aberlová, Eva ; Sedmihradská, Lucie (advisor) ; Kubík, Rudolf (referee) The thesis deals with the budgetary process and with the specific situation of small municipalities. The small municipalities are defined to be municipalities with less than one thousand residents, which are not further divided into individual departments. The budgetary process is outlined based on an example of a particular municipality in the region of Karlovy Vary. At the same time some differences compared to the previous development are highlighted as in 2009 the economic position of the local municipalities was affected by the impacts of the financial crisis. Finally, the recommendations are provided both to the particular municipality and to the general approach to the budgetary process as such. Detailed record

Dopady novely zákona o dani z nemovitostí na příkladu konkrétní obce Aberlová, Eva ; Nitschová, Lucie (advisor) Bakalářská práce se zabývá novelou zákona o dani z nemovitostí, která vstoupila v platnost 1. ledna 2008. Cílem je analyzovat a zhodnotit dopady této novely na příkladu konkrétní obce. V první části práce je obecně popsáno financování obcí a současná úprava zdaňování nemovitostí podle zákona. Druhá část se zaměřuje na zvolenou obec, především na strukturu obecních příjmů a postavení daně z nemovitostí. Pozornost je věnována možnosti zavedení místního koeficientu. Detailed record

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