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Possible Sources for Municipal Investment's Financing
Snopková, Klára ; Bedřich, Marek (referee) ; Puchýř, Bohumil (advisor)
Diploma thesis mainly deals with the identification of possible ways of financing investment project in the community, and selection of the best solution. In the first theoretical part I’ve dealt with important concepts related to the topic of the thesis, eg. public administration in the Czech Republic, the budgets of autonomous units, the EU, its regional policy and others. In the second part I have dealt with practical aspects of the thesis – the characteristics of a particular city investment and possible ways of financing – loans, grants and collections.
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Dopady inkasa daně z nemovitých věcí na rozpočty obcí
Lacinová, Veronika
Lacinová, V., Impact of real estate tax collection on municipal budgets. Diplomat thesis. Brno: Mendel University, 2023. The diploma thesis on the topic of Impacts of real estate tax collection on mu-nicipal budgets is in the basic concept divided into a research part, where there is knowledge in the field of territorial self-governments, municipal budgets or types of taxes that are applied to specific issues dealing with the practical part. The aim of this diploma thesis is to evaluate the changes made in the real estate tax legisla-tion and changes in the budgetary allocation of taxes and then evaluate their im-pact on municipal budgets All the above-mentioned impacts were analyzed in se-lected municipalities, which were categorically divided, as stated in the law, into groups according to the number of residents. It was based on data from 2018 to 2022. Each municipality was analysed for the use of changes in the local coefficient and their income. The output of the diploma thesis are recommendations for mu-nicipalities and the Ministry of Finance.
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Poplatky za ukládání odpadů a jejich dopad na daňové příjmy obcí
Nejerál, Vojtěch
This thesis deals with fees for waste disposal and their influence on the budgets of municipalities, which are their recipients. Fees for waste disposal are defined in Act No. 185/2001 Coll. on waste. Under this law, the waste producer is obliged to pay a fee for each tonne of waste when it is landfilled. The income from waste disposal fees is, in the present state, the exclusive income of the municipality in whose territory the landfill is located. Due to the development of European waste policy, which is retreating from landfilling of waste, changes in Czech waste management legislation are expected. In this work, these changes are analyzed and their impact is quantified on examples of specific municipalities. The quantification of changes in waste disposal fees and their impact on municipal budget revenues will result in predictions of future revenues from waste disposal fees. This prediction is carried out on four municipalities of different sizes, where their current management is evaluated and a proposal and calculation of future financing is made, given the decrease in revenues from waste disposal fees. In conclusion, the results of individual municipalities are compared and recommendations are defined.
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The analysis of real estate tax in selected municipalities of the region Zlín
Chobotová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis analyzes the development real estate tax in four selected municipalities of the region Zlín. Attention is paid to the analysis of creating the immovable property tax, divided by type of land, building or unit. The theoretical part is focused on current legislation of real estate taxes, changes in legislativ during analyzed years, and also municipal revenues, especially tax revenues. In the practical part the immovable property taxes for four municipality are analyzed individualy by individual types of property. The last part compares the difference between the tax assessment and the real collection of immovable property tax.
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Rozpočtové určení daní a návrh systému financování obcí
Svoboda, Martin
This thesis is based on financing of Czech municipalities with the primary objec-tive of the proposal of a new financial system which can be commonly applied in the Czech Republic. Theoretical approaches, with an analysis of the existing sys-tem of financing municipalities in the Czech Republic, specifically the issue of tax sharing, and a comparison of systems that are currently being used abroad are discussed at the start of this thesis. Through acquired knowledge, a proposal of a new system based on tax competition of municipalities is introduced. The proposal not only contains a de-scription with examples of specific changes in revenues of selected municipalities, but also its counterpart balancing mechanism which ensures each municipality a certain minimal income per capita meanwhile motivating them to find their own sources of revenue.
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Possible Sources for Municipal Investment's Financing
Snopková, Klára ; Bedřich, Marek (referee) ; Puchýř, Bohumil (advisor)
Diploma thesis mainly deals with the identification of possible ways of financing investment project in the community, and selection of the best solution. In the first theoretical part I’ve dealt with important concepts related to the topic of the thesis, eg. public administration in the Czech Republic, the budgets of autonomous units, the EU, its regional policy and others. In the second part I have dealt with practical aspects of the thesis – the characteristics of a particular city investment and possible ways of financing – loans, grants and collections.
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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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Municipal tax revenues in times of economic crisis
Špírková, Veronika ; Sedmihradská, Lucie (advisor) ; Maaytová, Alena (referee)
This master's thesis addresses the impact of the economic crisis on the finances of selected municipalities. The first chapter provides a theoretical basis for the analysis. The basic types of municipal revenue are characterized here, main attention was paid to tax related revenues. In short it also defines the budget expenditure side of a municipality. The second chapter deals in general with the negative influence of economic situation on municipalities in the Czech Republic. The practical part of this thesis contains an analysis of the management of finances of selected municipalities Hlavatec, Sedlce and Dřítně between years 2008 - 2010. The analysis shows that the economic crisis was reflected particularly in the drop in tax revenues. However, none of the municipalities ran into financial problems due to the substiantial amounts of funds accumulated from previous years, and all were also able to meet their due financial obligations.
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Property taxes in The Czech Republic
Sasková, Lenka ; Sedmihradská, Lucie (advisor) ; Bauernöplová, Veronika (referee)
The thesis deals with property taxes in the context of the competences of the municipalities which has possibility to increase income from the property taxes. The first chapter deals with income structure of the municipalities with a detailed focus on income tax. The second chapter is focused on property tax legislation and on property taxes income which flow into the budgets of municipalities. The third chapter is focused on particular municipalities and their competences to increase property taxes. Competences mean using of a local rate correction coefficient and the coefficient of 1.5 for taxation of buildings. The local property tax rate has the greatest influence on the overall incomes. Impact on the overall budget of the municipalities depends on the character of the municipality.
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