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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The Optimalization of Municipal and State Taxes in Municipality Budget Revenues
 FANTYŠOVÁ, Jana
The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.
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Models of the Budgetary Allocation of Taxes and the Tax Autonomy of Territorial Budgets in OECD Countries {--} Possible Implications for Czech Republic
SYSLOVÁ, Pavlína
The master´s thesis on the theme Models of the Budgetary Allocation of Taxes and the Tax Autonomy of Territorial Budgets in OECD Countries {--} Possible Implications for Czech Republic deals with the budgetary allocation of taxes in the Czech Republic and OECD countries. Within the literature search, this thesis treats of basic concepts such as fiscal federalism, the budgetary allocation of taxes, tax autonomy and also appropriate recommendations in respect of tax decentralization. The practical part is focused on an analysis of models of the budgetary allocation of taxes in OECD countries and an analysis of models of the budgetary allocation of taxes in the Czech Republic in the years 1993 to 2008. In the analysis, this thesis deals with changes in a model of the budgetary allocation of taxes and the evaluation of these models in respect of theoretical knowledge and recommendations. In the conclusion of the master´s thesis, there is a summary of knowledge obtained and proposed measures to improve the current situation.
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