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Local taxes
Ďuriš, Daniel ; Sedmihradská, Lucie (advisor) ; Čejková, Eliška (referee)
This bachelor thesis is about local taxes and its analyses in Slovakia, city of Zilina. After 2004, since more power to municipalities was conferred, the attention is focused on the trend of tax rate and the range of authority of tax administrator in the 10 years period. Tax incomes and the debt of the city, which are in certain correlation with tax rates, are analysed in dependence on this trend. Hence, bachelor thesis´ goal is defined by description and analyses of general statutes and their undoubtful connections with local politics execution through tax politics.
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The effects of the economic crisis on the municipal incomes
Bendová, Veronika ; Sedmihradská, Lucie (advisor) ; Dugová, Alena (referee)
The Bachelor thesis deals with "The effects of the economic crisis on the municipal incomes". It analyses incomes of the selected community from 2008 to 2010 and finds out how did different types of municipal incomes develope. The end of the bachelor thesis analyses incomes of all municipalities in the Czech Republic and than compares the results of both analysis. It finds out, that the economic crisis affected municipal incomes unequally and it did not affect all types of incomes. The most affected were tax incomes, but there were also some affects on capital incomes. There is not clear statement that other types of incomes were affected by the economic crisis.
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The impacts of legislative changes on revenues of small munucipalities
Mácová, Lucie ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The bachelor thesis is concerned with legislative changes in the field of fiscal revenues of municipalities that have been introduced since the 1 january 2008. The changes touch shared tax revenues and real estate taxes. The goal of the thesis is to analyse these changes and to evaluate their impacts on the revenues of three chosen municipalities. In the first theoretical part the legislative changes are described, in the next part the analysis of impacts of these changes to concrete municipalities followes. The last chapter is synthesis, it summarises the most important knowledge and there is also evaluation of personal interviews with representatives of particular municipalities. The trend of recent years is the effort to increase revenues and in this way to increase independence of the smallest municipalities. It is also the the goal of accepted legislative changes. My analysis bear out that in 2008 the tax revenue of chosen municipalities was higher than in 2007 -- in Bechyně over 33 %, in Rataje over 35 % and in Březnice over 40,5 %. By that time I was able to evaluate only impacts concerning shared tax revenues because the changes in real estate taxes will be applied first time in period of taxation of 2009.
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Revenues of small municipalities in the Czech Republic: case study
Petáková, Ivana ; Urbánek, Václav (advisor) ; Urbánek, Václav (referee)
This thesis describes different types of income into the municipal budget of a particular municipality. The main aim is to analyze the incomes of the municipality Hluboš. Additional aim is then to compare the possibilities the municipality Hluboš has to influence and increase their revenue collection in accordance with the valid tax legislation.The first chapter provides the theoretical background for the analysis of the incomes of the municipality Hluboš and describes individual types of income. The second chapter deals in detail with the individual types of the municipal income and their proportion in the whole. And finally, the third chapter then compares various legislative possibilities to influence the revenue collection and looks closer on how the municipality Hlubos takes advantage of these possibilities. The conclusion is, that the municipality Hluboš does not fully exploit these possibilities, so possible measures to increase the municipal income are advised.
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The Immovable Property Tax in Slovakia -- Analysis of the Chosen Town
Smiková, Martina ; Sedmihradská, Lucie (advisor)
The thesis deals with an analysis of immovable property tax in the town Levoča. It proceeds from comparison of the most considerable differences in property taxation before reform which came in force in 2005 and after its implementation.The attention is focused on changes as a result of this reform with emphasis on behaviour of tax administrator (community). This point is resulting in goal of thesis, that is appreciation of these influences through analyses. The main part of thesis consists of those analyses, the analysis of general rules and analysis of tax incomes.
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Local taxes in chosen municipalities in the Czech Republic
Kozák, Vojtěch ; Sedmihradská, Lucie (advisor)
This bachelor thesis deals with local taxes in twenty municipalities in the Eastern Bohemia. In the first, theoretic part is shown the present system of the local taxes and a short characteristic of particular local taxes. The practical part compares the local taxes policy of the municipalities. It examines primarily fiscal earnings from the local taxes, their structure and differences, their progress from 2001 and their participation in the tax revenues. The analysis proves the revenue dependence on the number of population. But does not prove the revenue per inhabitant dependence on the number of population.
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Tax Incomes of the Municipality Budget and Possibilities of Influencing their Amount
Kolihová, Radka ; Sedmihradská, Lucie (advisor)
The objective of bachelor thesis "Tax Incomes of the Municipality Budget and Possibilities of Influencing their Amount" is to describe an influence of municipality on amount of tax incomes within its budget. The first part deals with the legal regulations of municipality budgets in the framework of Czech law and international agreements. The second part defines basic characteristics of average/model Czech municipality and defines, to what amount this municipality is able to increase or decrease the tax incomes and what impacts it will have on the representatives of the municipality and its inhabitants.
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