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Analysis of the determination of taxes and its changes in the Czech Republic in years 1993 - 2008.
Křiklava, Eduard ; Klazar, Stanislav (advisor)
This piece of work deals with the determination of taxes in the Czech Republic and its changes after the year 1993. The first part describes some basic issues of the fiscal federalism theory, which are related to the organization of the state and financial relations within the state. The second part describes determination of taxes in the Czech Republic, especially the changes (and their impact) which were done in the years 1993 -- 2008, i.e. from amendment no. 10/1993 Sb. to amendment no. 377/2007 Sb. The third part compares tax incomes and its development in concrete municipalities.

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