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Budgetary tax assignment
 Pago, Tomáš ; Sedmihradská, Lucie (advisor) ; Kábelová, Lucie (referee)
The subject of this bachelor thesis is the redistribution of shared taxes into municipal budgets. A comparison of two different methods is realized in the thesis, by which revenue of a municipality from shared taxes is detected. Dobruška is the municipality that is monitored for the period between 2013 and 2015. The goal of the thesis is to explore if there is a deviation between these methods, respectively, if there is a deviation between the real revenue of the municipality, recorded in its accounting and the calculated revenue of the municipality according to the rules of the Act on Budgetary Allocation of Tax Revenues. The main output of the thesis is the calculated deviation. The municipality, according to the Act, should have gotten more from the shared taxes than it received.
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