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Vliv daně z nemovitých věcí na rozpočty obcí
Hajslerová, Monika
Hajslerová M. Impact of real estate tax on municipal budgets. Bachelor Degree Thesis. Brno: Mendel University, 2016. This bachelor thesis focuses on real estate tax and it mainly evaluates an impact of this tax on municipal budgets. In the first part of this thesis, a literary overview concerning the real estate tax and municipal budgets is given. The thesis further describes legal provisions of real estate tax in 2008-2014. The impact of these changes on the amount of real estate tax collections in the Czech Republic are assessed here. The effects on incomes of selected municipal budgets are evaluated as well. Finally, this work summarizes lessons learned and suggests recommendations to selected municipalities in relation to increasing their municipal budget´s incomes.
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Rulemaking by territorial self governing units
Vondra, Adam ; Prášková, Helena (advisor) ; Svoboda, Petr (referee)
1 Legislation of territorial self-governing units Abstract Theme of this thesis is legislation of territorial self-governing units in the Czech republic, ie generally binding ordinances in accordance with the provisions of Article 104 para. 3 of the Constitution and regulations pursuant to Article 79 para. 3 of the Constitution. The process of their creation from the beginning to the possibility of annulment by the Constitutional Court is gradually analyzed with a warning of possible problems in individual parts. This thesis is divided into four thematic chapters and within them into subchapters devoted to individual points. In the first part of this thesis I deal with the definition and explanation of important basic concepts that often appear in this thesis and are related to the topic of the thesis. These include defining the terms generally binding ordinances and regulation, as well as describing the difference between them. Furthermore, the definition of self-government, the definition of competences and legislation, as these are essential for the whole thesis. The following two chapters deal in more detail with the norm-setting of territorial self-governing units, which is gradually analyzed in them from the basic definition, through design, issue to supervision and the subsequent possibility of...
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Generally Binding Regulations of Municipalities in Practice
BUŠKOVÁ, Tereza
This work is focused on generally binding regulations of municipalities in practice. The topic is very important for the correct functioning of municipalities in their areas of responsibility. The goal of this thesis is to analyse generally binding regulations of municipalities and the proposal and approval process. This thesis compares three municipalities: Zliv, Lišov And České Budějovice. These municipalities were chosen to compare small, medium and large towns where local fees regulations differ. The local fee regulations are compared among the three municipalities and their differences are emphasized. Another goal of the thesis is to recommend how to improve current regulations of the municipality of Zliv. Therefore SWOT analysis is used. Specifically, a SWOT analysis which evaluates measures municipalities can and cannot do, together with taking into account all potential opportunities and threats they face. The analysis outcomes lead to recommendations for further improvement.
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Administration of local taxes in the selected municipality
Studničková, Zuzana ; Sedmihradská, Lucie (advisor) ; Brabcová, Pavlína (referee)
The subject of my bachelor thesis is to analyze the administration of local taxes in Benešov. At work, I explained the meaning of fundamental concepts, that are necessary to understand the issue, I found out, what powers and authority municipalities have in local taxes, I described the process of creating generally binding regulations, individual elements of the charges and I characterized the system of local taxes in the Czech Republic. Then I described the administrative tax proceedings, including all its components. I conducted an analysis of local taxes in Benešov, where I classified the various charges. I detailed the proper course of proceedings in the local municipality, which I chose. Among other things, I also looked into the history of the administration of local taxes in Benešov and prepared expert opinions of the delegation of administration of property taxes to municipal authority in Benešov. In the end I made a synthesis of their knowledge and develop their own recommendations for the municipality Benešov.
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The Influence of the Property Tax Adjustment on the Budgets of Municipalities
AUGUSTINOVÁ, Jitka
The aim of my study was to determine the influence of the new property tax adjustment on the budgets of selected municipalities and to determine how these municipalities use and apply the possibility given to them by the legislative on property taxes. In my study, I compared 11 municipalities located in the Český Krumlov District. It includes the towns of Český Krumlov, Vyšší Brod, the township Frymburk and the municipalities of Větřní, Bohdalovice, Světlík, Lipno nad Vltavou, Kájov, Chvalšiny, Zlatá Koruna and Hořice na Šumavě. I compared the generally binding regulations in the tax periods 2008, 2009, 2010 and the revenues from the tax in the same periods in these selected municipalities.
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