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The Suggestion for Economy Improvement in Adamov
Charvát, Jiří ; Rybář,, Rudolf (referee) ; Lajtkepová, Eva (advisor)
Bachelor´s work deals with economy of the town Adamov through years 2002 - 2005. Analysis of the most important elements and relations between revenues and expenses of budget of Adamov is the main objective of the work. Evaluation of economy of the town on the basis of achieved results and suggestions of preferable measures is another objective.
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Analysis of Local Fees in Municipality Zastavka
Podpěrová, Naděžda ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
Thesis “Analysis of local fees in municipality Zastávka” focuses on local fees, their administration, as well as the municipality budget and control. The theoretical part deals with the various local taxes, their purpose and functions. Furthermore municipal budget, supervision and control communities. The practical part of addressing the possibility of a local tax increase and thereby increase revenue for the municipal budget.
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The Improvent Proposal of Financial Management of The Local Autthority
Kaufmannová, Jana ; Musil, Josef (referee) ; Zeman, Václav (advisor)
This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.
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Municipal Tax Analysis in Vyškov
Podaný, Stanislav ; Tannenberger, Radek (referee) ; Kopřiva, Jan (advisor)
Bachelor‘s thesis „Analysis of local fees in municipality Vyškov“ focuses mainly on local fees. The theoretical part is devoted to the various local fees and their purpose. In this part deals with the budget and revenues of municipalities. The practical part is determined by the local fees in Vyskov. The practical part solves the possibility of increasing the maximum statutory rate of one of the local feees and the impact of this increase on the budget of Vyškov.
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Payments with environmental impact in the budgets of municipalities
Cahlík, Jakub ; Marková, Hana (advisor) ; Boháč, Radim (referee)
This diploma thesis deals with the structure of local charges with environmental impact and evaluates their contribution into budgets of municipalities. The first part of the thesis analyses basic characteristic of this kind of payments, their mutual cohesion and their role in the budgets of municipalities. The summary of particular charges in relation to valid law, the height of them and their relation to ecological purposes is discussed in the analytical part of the thesis. The possibility of the replacement of local charges with uniform ecological rate and evaluation of currently system of charges from economical and inhabitants' point of view is analysed in conclusion.
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The influence of communities upon the amount of their tax revenues
Králík, Martin ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.
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Efficiency of economic management of a municipality depending on its size as governed by the law
Panáčková, Romana ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the concept of financial systems of municipal budgets, especially in relation to different categories of municipalities and its size. The aim is to analyze the current legal regulation in this field and suggest legislative changes that could improve its existent state. The first chapter provides the theoretical basis for the subsequent analysis as well as for the recommendations presented in further chapters. Basic terms important to municipally policy, independent competence of municipalities and delegated powers of municipalities are defined here together with the basic principles of municipality finance system. The second chapter deals with the regulation of main sources of income of municipally budgets in the Czech Republic. The content of this chapter is concerned to legislation in Act on Budgetary Allocation of Taxes, Act on Local Fees, Act on Property Tax and legal regulation of subsidies. This chapter contains the characteristics of each individual income, presents a critical evaluation of its main advantages and disadvantages in relation to municipalities finance and a short summary of the issue. The third chapter outlines from the previous parts of the thesis and presents an analysis of selected municipalities of different categories and size. Analysis completes the...
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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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Local Charges in the Czech republic
Papay, Jindřich ; Sedmihradská, Lucie (advisor) ; Hovorka, Petr (referee)
In last years, in connection with a possible amendment to the Law on Local Fees, there has been talk of a change in spa or recreation fees and a charge on accommodation capacity. This diploma thesis aims to analyze the current state of local fees with a detailed focus on both tourist fees and to assess the impact of a possible change on Municipal budgets. The analysis is based on data from the Ministry of Finance's Information Portal Monitor. The data from the Ministry of Finance's Information Portal Monitor was chosen because the Ministry of Regional Development draws upon its analysis. A special part is devoted to the municipality of Janov. The analysis of the village is based on information, which was obtained from the representatives of the municipality during a personal interview. The diploma thesis concludes that impacts on individual municipalities are very disparate and that the impact assessment must be carried out individually. Surface modification fee change could have a negative impact on small municipalities. Furthermore, defining investment in tourism has also been problematic. Many municipalities report inaccurate data on tourism expenditure. Expenditure that is directly related to tourism is often not included in the cost items. It is therefore not possible to estimate how much municipalities invest in traveling. The best solution is to adjust rates where both fees remain optional.
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Tax policy of municipalities
Pivoňková, Aneta ; Sedmihradská, Lucie (advisor) ; Borůvková, Aneta (referee)
This bachelor thesis deals with the topic of municipal tax policy. The main aim is to analyse using taxation powers of municipalities concerning the real estate tax and local charges in the period 2000-2015 in municipalities of Havlíčkův Brod and Žďár nad Sázavou. The general part of this thesis defines taxation powers and basic legislative terms of the real estate tax and local charges. The following practical part is focused on analysis of using taxation powers and an influence of these powers on income progression of the monitored municipalities in the reporting period. In the final part of the thesis the synthesis of previous research is carried out and then the frequency of using local coefficient and the existence of tax mimicking are researched in the municipalities of the Vysočina region. The performed main analysis has shown that Havlíčkův Brod used more often taxation powers than Žďár nad Sázavou, which resulted in higher incomes in the municipal budget of Havlíčkův Brod. The following analysis has confirmed the existence of tax mimicking in the municipalities of the Vysočina region, but the frequency of using local coefficient was very low.
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