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Recovery of arrears on local charges
ŠESTÁKOVÁ, Lenka
Local charges are written in Act no 565/1990 of Collection about local charges, which currently includes 9 local charges. The municipal council decides, which charges will be collect and their amount. The local charges are then introduced by a generally binding public notice. Options recover arrears by Act no 280/2009 of Collection tax code, which is effective from 1 January 2011. Municipalities have the option to recover the arrears on their own, a tax execution, or may use the services of an executor. The offices used to recover arrears of tax execution. Most often there are the execution of tax deductions from wages, tax execution commandment receivable account with the payment services and tax execution commandments other monetary claims.
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Local charges for municipal waste collection, their purpose and use
KOLÁŘOVÁ, Marie
The aim of my thesis was to determine how selected municipalities use local charges for municipal waste collection and to what extent local charges cover the costs for municipal waste collection. Theoretical part contains basic information about the different types of local charges, including the charge for operating a communal waste collection, transport, sorting and utilisation system. The practical part is devoted to an analysis of eleven municipalities in terms of the use of local charges for municipal waste collection, comparison of expenditure on municipal waste management with revenue from local charges for municipal waste collection.
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Position of local charges in the budget revenue of the municipalities
BADOŠKOVÁ, Věra
The aim of my dissertation was to compare and assess how the municipalities I have chosen use the opportunity to introduce local charges. The theoretical part contains basic information about different types of local charges, their purpose, legal regulations and the administration and collection of the charges. The practical part compares collection of local charges in individual municipalities, their contribution to the local budgets and also an assessment of the effectiveness of the chosen charges.
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The comparison of system of payments for municipal waste in Slovak and Czech Republic
Švajková, Michaela ; Geuss, Erik (advisor) ; Branžovský, Antonín (referee)
The Bachelor's thesis is focused on the area of municipal waste. It describes and compares the actual legislation of municipal waste (mainly methods of payments for municipal waste according to the present acts and codes) in Slovak and Czech Republic. The second part of the thesis is an application of the theory, described in the first part, to examples of communities from these two countries. The aim of the analysis of payments for municipal waste in two communities is to appraise and compare effectiveness of chosen kinds of payments for municipal waste, eventually to mention their absences and contributions.
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