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Analysis of tax share on economy of municipalities in the Czech Republic
Hajná, Martina ; Peková, Jitka (advisor) ; Pilný, Jaroslav (referee)
This Thesis focuses on assessment of tax revenue in the structure of income in the budgets of municipalities. A sub-component is an analysis of revenue and expenditure structure and outline the issue of budgetary allocation of taxes.The theoretical part summarizes the conclusions of previous guidelines of economic theories that focus on local government finances , describes legislation and financial management of municipalities in the Czech Republic, introduces the topic of budgetary allocation of taxes. In the practical part analyzes in detail the real budgets of three municipalities different in size which are located in the administrative district with extended competence Písek. Currently, in the Czech Republic is the issue of small municipalities being discussed. Therefore, the theoretical part touches the issue of small municipalities, too and the analytical part follows with the selection of examples from the smallest size categories, i.e. to 199 and from 200 to 499 inhabitants and for comparison there is also the example from the biggest size category, i.e. over 20 000 inhabitants. I was dealing with the structure of municipal revenues and expenditures in the average numbers during the period 2007-2009 for all three selected municipalities and then with development of tax revenues in the years 2007, 2008 and 2009. At the end is made the comparison of the villages to the average numbers recalculated per capita in the period of time to eliminate some incidental variations and lower the risk of distortion.
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