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Administration of local taxes in the selected municipality
Studničková, Zuzana ; Sedmihradská, Lucie (advisor) ; Brabcová, Pavlína (referee)
The subject of my bachelor thesis is to analyze the administration of local taxes in Benešov. At work, I explained the meaning of fundamental concepts, that are necessary to understand the issue, I found out, what powers and authority municipalities have in local taxes, I described the process of creating generally binding regulations, individual elements of the charges and I characterized the system of local taxes in the Czech Republic. Then I described the administrative tax proceedings, including all its components. I conducted an analysis of local taxes in Benešov, where I classified the various charges. I detailed the proper course of proceedings in the local municipality, which I chose. Among other things, I also looked into the history of the administration of local taxes in Benešov and prepared expert opinions of the delegation of administration of property taxes to municipal authority in Benešov. In the end I made a synthesis of their knowledge and develop their own recommendations for the municipality Benešov.
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