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Generally Binding Regulations of Municipalities in Practice
BUŠKOVÁ, Tereza
This work is focused on generally binding regulations of municipalities in practice. The topic is very important for the correct functioning of municipalities in their areas of responsibility. The goal of this thesis is to analyse generally binding regulations of municipalities and the proposal and approval process. This thesis compares three municipalities: Zliv, Lišov And České Budějovice. These municipalities were chosen to compare small, medium and large towns where local fees regulations differ. The local fee regulations are compared among the three municipalities and their differences are emphasized. Another goal of the thesis is to recommend how to improve current regulations of the municipality of Zliv. Therefore SWOT analysis is used. Specifically, a SWOT analysis which evaluates measures municipalities can and cannot do, together with taking into account all potential opportunities and threats they face. The analysis outcomes lead to recommendations for further improvement.
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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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The Influence of the Property Tax Adjustment on the Budgets of Municipalities
AUGUSTINOVÁ, Jitka
The aim of my study was to determine the influence of the new property tax adjustment on the budgets of selected municipalities and to determine how these municipalities use and apply the possibility given to them by the legislative on property taxes. In my study, I compared 11 municipalities located in the Český Krumlov District. It includes the towns of Český Krumlov, Vyšší Brod, the township Frymburk and the municipalities of Větřní, Bohdalovice, Světlík, Lipno nad Vltavou, Kájov, Chvalšiny, Zlatá Koruna and Hořice na Šumavě. I compared the generally binding regulations in the tax periods 2008, 2009, 2010 and the revenues from the tax in the same periods in these selected municipalities.
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