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Dopady inkasa daně z nemovitých věcí na rozpočty obcí
 Juřicová, Veronika
The diploma thesis is focused on the issue of a real estate tax and its impact on the budgets of selected municipalities. The thesis shows the evolution of tax revenues of particular municipalities with a focus on collection of real estate tax between years 2013-2017. Further are also taken into account changes of budgetary desti-nation of taxes and changes in the legislation of real estate taxes and the impact of these changes on the budgets of selected municipalities. The diploma thesis focus-es on the power that municipalities have in terms of influencing the collection of real estate tax by determinating of different types of coefficients. In conclusion are suggested some recommendations on how to improve the collection of real estate tax and thereby increase the revenue side.
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