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Faktory ovlivňující realizaci daňové politiky obcí v oblasti zdaňování nemovitých věcí
 Halamová, Martina
This diploma thesis deals with the issue of rights regarding tax policy making of municipalities in the area of immovable property taxation and factors influencing the tax policy making. The theoretical part of the thesis introduces the issue of immovable property taxation and defines its role in the tax systems with the emphasis on the role as a local tax. Important part of the theoretical basis is dedicated to defining the rights of municipalities regarding tax policy making in the area of immovable property taxation in the Czech Republic and countries within the European Union. Subsequently factors influencing tax policy making of municipalities regarding immovable property tax are presented. The analytical part of the thesis then tests the influence of chosen factors on the tax policy making of municipalities using methods of regression analysis. Specifically, the influence of political business cycle, capital expenditure, indebtedness of municipalities, size of municipalities, and the presence of industry or tourism is tested. Finally, a discussion concerning the results of the analysis is carried on and recommendations for the increse of importance of the immovable property tax in the Czech Republic are formulated.
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