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Tax policy of municipalities
 Pivoňková, Aneta ; Sedmihradská, Lucie (advisor) ; Borůvková, Aneta (referee)
This bachelor thesis deals with the topic of municipal tax policy. The main aim is to analyse using taxation powers of municipalities concerning the real estate tax and local charges in the period 2000-2015 in municipalities of Havlíčkův Brod and Žďár nad Sázavou. The general part of this thesis defines taxation powers and basic legislative terms of the real estate tax and local charges. The following practical part is focused on analysis of using taxation powers and an influence of these powers on income progression of the monitored municipalities in the reporting period. In the final part of the thesis the synthesis of previous research is carried out and then the frequency of using local coefficient and the existence of tax mimicking are researched in the municipalities of the Vysočina region. The performed main analysis has shown that Havlíčkův Brod used more often taxation powers than Žďár nad Sázavou, which resulted in higher incomes in the municipal budget of Havlíčkův Brod. The following analysis has confirmed the existence of tax mimicking in the municipalities of the Vysočina region, but the frequency of using local coefficient was very low.
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See also: similar author names
1 PIVOŇKOVÁ, Alena
2 Pivoňková, Adéla
1 Pivoňková, Alexandra
1 Pivoňková, Amálie
1 Pivoňková, Andrea
1 Pivoňková, Anna
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