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Finančné dopady dane z nehnuteľností na financovanie obcí a vplyv zmien sadzieb na priamu stránku rozpočtu obce Tišnov
 Žáková, Erika
The thesis is formed by two parts. The first part, theoretical, contains a research on the municipality, the municipality budget, especially its revenue part, and the main element was Zákon č. 338/1992, Zákon České národní rady o dani z nemovitých věcí in its valid wording from 1.1.2016. The practical part is focused on research of the law in years 2005 to 2016, on identifying changes in the law in these years and the financial impact they had on the municipality Tišnov and its budget. In the next part is the information generalized to municipalities of similar size as Tišnov. The discussion is formed by opinions and possible metods of mak-ing the real estate tax more effective from different authors and these are summa-rized and compared in the conclusion.
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