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Status and Importance of Local Taxes
BULÍČKOVÁ, Renata
The diploma thesis on the Status and Importance of Local Taxes is focused on a part of tax revenues of municipalities, which are called local taxes according to the budget structure. These revenues are the returns of the municipalities and are of an optional nature. Despite their nature, Act No. 565/1990 Coll., On Local Taxes, limits the tax jurisdiction for setting the charging rate. The aim of the thesis is to analyse the local taxes of a selected region of the Czech Republic on the basis of theoretical knowledge and legislation related to local taxes. For this work, the Vysočina Region was selected. At the beginning, development of taxes in the Czech Republic in 2006 2016 is described. Subsequently, the work goes to the development of Vysočina Region, where local taxes are broken down by particular types. The next chapters are devoted to local charges according to their division in the budget structure in terms of their share on revenues in municipalities in 2016 and the frequency of utilization of the respective taxes in the same year. Based on the calculations, it was found out that the average share of revenues from local taxes on tax revenues in 2006-2011 was around 1.80 %. By introducing a local tax for municipal waste, the share increased and was around 3 % in 2012-2016. This difference was due to the fact that the tax for municipal waste is the major part of the revenue from local taxes, approximately 88 %. The analysis also shows that the most common tax is the one for owning dogs. However, its share on total revenues of local taxes accounted for only 4.3 %. A smaller share (3.78 %) is recorded only by the revenue from the tax for use of the public area, the other taxes got minor contribution.
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Budgetary Process in a Selected Municipality
BULÍČKOVÁ, Renata
The bachelor thesis deals with the budgetary process in a selected municipality and focuses on various steps of the process, namely a budget draft, budget discussion and approval, budget fulfilment auditing and final account of the municipality. These steps have been applied to the Municipality of Třebelovice. Each step of the budgetary process is first described at the municipal level in general terms and subsequently char-acterized in greater detail for a specific period of time. The data used in the thesis spans the period from 2014 to 2016. As the budgetary process takes roughly a year and a half, only the year 2014 is fully covered, while only some of the budgetary process steps have been analysed for the years 2015 and 2016. The budgetary process of the Municipality of Třebelovice is consistent with the process described in the theoretical part and complies with applicable laws. The examination of the budgetary process has re-vealed some minor deficiencies, most of them related to comprehensibility and trans-parency of budgeting documents. It is true that most of the budgetary process is gov-erned by legislation, but municipalities are allowed to modify or publish some of the data contained in the documents at their discretion. The thesis therefore proposes adding supplementary comments to and giving simpler names to some items of the pub-lished budget draft, as well as adding charts showing the development of revenues and expenditures to the final account. Furthermore, the work advises publishing budget forecasts, as they contain future planned projects. Last but not least, some of the savings should be invested into higher-yield bank products to make the best possible use of them.
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