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Budgetary allocation of taxes for municipalities and regions
Svoboda, Jan ; Boháč, Radim (advisor) ; Tuláček, Michal (referee)
Budgetary allocation of taxes for municipalities and regions Abstract This thesis deals with the topic of budgetary allocation of taxes for municipalities and regions. Budgetary allocation of taxes is a comprehensive and ongoing issue that has a significant impact on the functioning of the state, regions and municipalities while also helping to define their mutual relationships. Tax revenues are essential income for public budgets, providing funding for the basic functions of the state, public goods, services and the operation of public administration. Due to the number of entities with different interests in its form, the budgetary allocation of taxes is part of a political battle and has a significant impact on the lives of ordinary citizens even though the general public is not familiar with it in detail. The aim of this thesis was to describe, analyse, and evaluate budgetary allocation of taxes to municipalities and regions from a legal perspective. The author selected general criteria for evaluating and analyzing the system of budgetary tax allocation and its legal regulation such as simplicity, clarity, integrity, and administrative complexity. This thesis serves as a general theoretical foundation and starting point for possible future in-depth research on budgetary allocation of taxes. The thesis...
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Budgetary allocation of taxes and its influence on municipal management
Kříž, Erich ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
Budgetary allocation of taxes and its influence on municipal management Abstract This thesis focuses on the theoretical background, the historical development of budgetary allocation of taxes and its practical impact on municipal revenues. It also looks at possible future adjustments. The first part defines the basic concepts and principles of budget and tax law. In the case of budget law, its link to the budgetary allocation of taxes; in the case of tax law, the effectiveness of taxation. Next, public goods and the theory of fiscal federalism are described regarding the purpose of budgetary allocation of taxes. The issues of shared and exclusive taxes, decentralization of the fiscal system and the fiscal role of subsidies are discussed as well. The second part focuses on the actual budgetary allocation of taxes, first describing the current legislation, including the structure of the law, and then describing the historical development of municipal financing in Czechia. This historical development is described from 1848 to the present. The legal regulation of budgetary allocation of taxes is gradually analyzed and described, including its functionality, logical connection, and development between different legal regulations. Changes during the different stages of the regulation are briefly assessed. The...
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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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Budgetary allocation of taxes and its influence on municipal management
Poupě, Ondřej ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The goal of this thesis is to provide reader with insight on historical development, current status and possible future development of budgetary allocation of taxes, which are allocated to budgets of municipalities, what consequences can changes in budgetary allocation of taxes have on whole country, or in another cases on single municipality. To fulfil this goal, there is at the beginning situated necessary introduction to budget and tax law. There are principles of budget law and construction of taxes described primarily. Thereinafter, there is defined municipality, rules of municipality management and described budget procedure, on which have taxes, which are income of municipal budgets according of law number 243/2000 Sb., o rozpočtovém určení daní, major impact. In next chapters are analysed taxes individually, mainly is analysed development of theirs allocation to municipal budgets from year 1993. One of those taxes is land value tax, which is because of its exclusive allocation to municipalities analysed from different angle, it is descripted, how municipalities can influence the income from this tax, which is difference from the others, because income from other taxes can not be modified by municipalities. Other taxes are income taxes and added value tax. In case of these taxes the development of...
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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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The budgetary allocation of taxes to municipalities
Dolistová, Monika ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The main target of this dissertation is to analyse the impact of legislative changes to the budgetary allocation of taxes to municipalities in last years with a focus on the reform of January 2013 for different types of municipalities according to their population. One of this thesis objectives is also to suggest recommendations for the future budgetary allocation of taxes on the basis of this analysis. Theoretical part defines basic concepts in the area of municipalities income and looks into the theory of fiscal federalism.The second chapter of the theoretical part concerns itself with the detailed analysis of the development of the budgetary allocation of taxes until 2013. The practical part is constituted by the prediction of the Ministry of Finance of the Czech Republic and is followed by an analysis of shared taxes in selected municipalities of South Bohemian Region and their development. On the basis of this analysis, the impacts in selected municipalities are analysed and possible recommendations are specified for the future development of the budgetary allocation of taxes.
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Budgetary allocation of taxes
Suja, Ladislav ; Sedmihradská, Lucie (advisor) ; Hovorka, Petr (referee)
Considering the constant growth of expenditures of the local budgets, there is an increase of their income allocated through shared taxes. This bachelor thesis aims to find out how the two justice principles are fulfilled and which of them predominates in given situations. An important step towards achieving the results is the analysis of income in case of the value added tax and the income tax. The thesis focuses on the year 2014 and derives from the amendment to the Act concerning the tax assignment law (2013). The analysis showed that a profit principle is preferred among all the taxes, concerning valued added tax the most.
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The appraisal of development of tax proportion of budgetary incomes of municipalities and regions in the Czech Republic
Poláková, Tereza ; Peková, Jitka (advisor) ; Krbová, Jana (referee)
The aim of this diploma thesis is a detailed analysis of tax incomes of municipalities and regions with focus on four particular municipalities and one region in a practical part. From the year 2001 to 2015 the share of tax incomes and their development are evaluated as a part of total incomes. The theme is highly topical due to ongoing discussions among lawmakers on the subject of budgetary allocation of taxes. The law determining the budgetary allocation of taxes is modified frequently, that is why knowing the impact of changes on particular municipalities or regions is helpful. This knowledge can be useful base for planning new adjustments of budgetary allocation of taxes. In the theoretical part there are mentioned expert opinions on financial management of municipalities and regions that arise from their functions and positions. The emphasis is put on incomes of municipalities and regions, especially on tax incomes. Particular changes from 2001 to 2015 in law regulating budgetary allocation of taxes are described here with their impacts on municipalities and regions. Incomes and management of selected municipalities representing various size categories and Liberec region are analysed in the practical part. Financial self-sufficiency is evaluated here. In general municipalities are more financial self-sufficient than regions. This thesis is further dealing with individual tax incomes and impacts of changes in budgetary allocation of taxes on their size. Making models of theoretical incomes is used to simulate effects of diverse law adjustments. Results of the analysis show that tax incomes of municipalities and regions are generally increasing. During the observed period there was tendency to lower the growth of tax incomes of large cities, to increase the growth of tax incomes of small municipalities and to straighten the level of tax incomes of medium municipalities thanks to changes in budgetary allocation of taxes. Tax incomes of regions were increased thanks to changes in budgetary allocation of taxes despite of partial decrease in particular segments of tax incomes after 2012.
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Budgetary allocation of taxes
Grůšová, Markéta ; Sedmihradská, Lucie (advisor) ; Gajdošová, Eva (referee)
This bachelor thesis engages in impact of budgetary allocation amendment, effective from 1st January 2013, on revenues of municipalities. The aim of the thesis is to discover if the amendment No. 295/2012 Sb. of Act No. 243/2000 Sb. increased average revenues of middle sized municipalities. Supposing that the revenues of these municipalities have risen, I want to further verify the effect on average revenues of small and large municipalities. For simplification I calculate only a personal income tax. The first chapter describes development of budgetary allocation of taxes among municipalities since 1993. The second chapter analyses the impact of the amendment on personal income tax revenues of municipalities. The next chapter examines whether possible change of revenues from personal income tax could have been caused by change of allocation of tax on self-employment. The last chapter ascertains the impact of the amendment on revenues in the regions
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Models of territorial self-government funding from the view of delegated powers
Jirouchová, Michaela ; Matula, Miloš (advisor) ; Topinka, Lukáš (referee)
This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.
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