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National Repository of Grey Literature

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Local Charges in the Czech republic Papay, Jindřich ; Sedmihradská, Lucie (advisor) ; Hovorka, Petr (referee) In last years, in connection with a possible amendment to the Law on Local Fees, there has been talk of a change in spa or recreation fees and a charge on accommodation capacity. This diploma thesis aims to analyze the current state of local fees with a detailed focus on both tourist fees and to assess the impact of a possible change on Municipal budgets. The analysis is based on data from the Ministry of Finance's Information Portal Monitor. The data from the Ministry of Finance's Information Portal Monitor was chosen because the Ministry of Regional Development draws upon its analysis. A special part is devoted to the municipality of Janov. The analysis of the village is based on information, which was obtained from the representatives of the municipality during a personal interview. The diploma thesis concludes that impacts on individual municipalities are very disparate and that the impact assessment must be carried out individually. Surface modification fee change could have a negative impact on small municipalities. Furthermore, defining investment in tourism has also been problematic. Many municipalities report inaccurate data on tourism expenditure. Expenditure that is directly related to tourism is often not included in the cost items. It is therefore not possible to estimate how much municipalities invest in traveling. The best solution is to adjust rates where both fees remain optional. Detailed record

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