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Tax revenues of municipalities in time of economic crisis
Mácová, Lucie ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The diploma thesis is concerned with influence of current economic crisis on tax revenues of municipalities. The main goal of thesis is to analyze this crisis influence on tax revenues of municipalities in the Czech Republic and especial in two chosen municipalities. In the first part the revenues of municipalities are described, in the second part the analysis of impact of the crisis to Czech region and municipalities follows. The third chapter is about two chosen municipalities and it analyzes their tax revenues between 2008 and 2010. The last part analyzes the cash performance in two chosen municipalities in 2008 and 2009. I found out that tax revenues of Czech municipalities decreased in 2009 by 11,6%, it is 17,8 billion Czech Crowns. In 2010 total tax revenues increased by 4,6%. In Bechyně we can see the similar situation as in the Czech Republic. Tax revenues decreased by 13% in 2009, they increased then by only 3% in 2010. In Sudoměřice u Bechyně there is the situation surprisingly different. In 2009 tax revenues decreased only by 5,5%. In 2010 they increased by 12%. Two chosen municipalities overcame the crisis well, they did not have any existential problems and they were able to manage the bad economic situation and covered it from their resources.
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The impacts of legislative changes on revenues of small munucipalities
Mácová, Lucie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The bachelor thesis is concerned with legislative changes in the field of fiscal revenues of municipalities that have been introduced since the 1 january 2008. The changes touch shared tax revenues and real estate taxes. The goal of the thesis is to analyse these changes and to evaluate their impacts on the revenues of three chosen municipalities. In the first theoretical part the legislative changes are described, in the next part the analysis of impacts of these changes to concrete municipalities followes. The last chapter is synthesis, it summarises the most important knowledge and there is also evaluation of personal interviews with representatives of particular municipalities. The trend of recent years is the effort to increase revenues and in this way to increase independence of the smallest municipalities. It is also the the goal of accepted legislative changes. My analysis bear out that in 2008 the tax revenue of chosen municipalities was higher than in 2007 -- in Bechyně over 33 %, in Rataje over 35 % and in Březnice over 40,5 %. By that time I was able to evaluate only impacts concerning shared tax revenues because the changes in real estate taxes will be applied first time in period of taxation of 2009.
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