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Development of Municipal Tax Revenues
Křížek, Jan ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
The bachelor thesis is focused on the development of tax revenues. The bachelor thesis focuses on the theoretical and practical part. The first part of the bachelor thesis deals with the theoretical concept of taxes. Tax revenues of municipalities, changes in the tax designation of municipalities and the budget as such. The second part of the bachelor thesis is focused on the practical comparison of two municipalities Popice and Pouzdrany. The bachelor thesis evaluates and compares the tax development of the municipalities in the period 2012-2021. For the sake of the research, a questionnaire was conducted in the municipality of Pouzdrany to determine the awareness of the residents of the municipality on the issue of municipal tax revenues.
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Tax Incomes Analysis of Municipalities
GREGOROVÁ, Ivona
The aim of the thesis is to analyse tax revenues of selected municipalities in the size category of 1000-1999 inhabitants in the period 2015-2020. It classifies the types of municipalities, their structure, and their cooperation. Furthermore, the thesis deals with the competence, authorities of the municipality and especially the budget. A part is also devoted to the most recent regulation of the budget determination of taxes, on which municipalities receive a share of shared tax revenues of the state budget. For the thesis, the evolution of the budgetary determination of taxes since 2012 is also mentioned. The category of 1000-1999 inhabitants is chosen because it can be described as an average size category of municipalities. Seven municipalities in the Vysočina region are selected. The analysis is done by using horizontal, vertical analysis and average growth rate. Indicators of financial and tax autonomy and regression analysis of municipalities' shared tax revenues are also used. The development of tax revenues of selected municipalities is also compared with the average for the selected category of municipalities and the development of selected revenues of the state budget. The analysis is presented per capita. Finally, proposals for the analysed area of tax revenues and for the budget allocation of taxes are made.
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Interregional redistribution in the Czech Republic
KOLÁŘÍKOVÁ, Veronika
The diploma thesis deals with the interregional redistribution in the Czech Republic. The aim is to describe and evaluate the tools and the extent of the interregional redistribution in the Czech Republic. The data from the websites of the Czech Statistical Office and Monitor of the Ministry of Finance of the Czech Republic are used for this purpose, which are evaluated at the NUTS 3 level, and include data for the relevant regional authority and municipality within the region in the period 2003-2019. Mainly the development of the fiscal capacity of the regions over time is evaluated. Subsequently, the shared taxes are given in millions of CZK for individual regions, including municipalities, and are compared with the fiscal capacity of the region. Furthermore, the shared taxes are recalculated per capita and expressed as the percentage of the average and, together with the regional GDP per capita as the percentage of the average, displayed in a graph. Similarly, the transfer revenues are examined. Finally, the shared taxes and the transfer revenues for individual regions, including municipalities, are added up together and presented in millions of CZK and per capita, and compared with the fiscal capacity of the region. The work does not deal with the fiscal needs of individual territorial self-governing units. It was confirmed that the shared taxes and the transfer revenues are tools for fiscal redistribution in the Czech Republic. The extent of the interregional fiscal redistribution has changed over time.
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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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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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Budgetary tax assignment
Střílková, Pavla ; Sedmihradská, Lucie (advisor) ; Morávková, Jana (referee)
Tax revenues of municipalities are about half of their total income and one of the major sources of municipal budgets. Significantly affect management of municipalities. This thesis aims to define the main assumptions and principles of tax assignment in the development of tax assignment in the Czech Republic since 1993, when it has been established a new tax system and the need to adjust the system of tax assignment. The work is focused on the novella of 2013, the reasons for its creation and its Impact assessment. The thesis includes analysis of the development of tax revenues, which indicates their importance, especially value added tax.
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Analysis of the performance of the budget of the town Habry
Příbramská, Nikola ; Pucandlová, Miroslava (advisor) ; Hermanová, Jana (referee)
This Bachelor thesis deals with the analysis of the performance of the budget of the town Habry from 2009 to 2013 will focus on amendment to the law on budgetary determine taxes and its impact on the economy of the town. The basic concepts relating to the budget process and budget structure are defined in the theoretical part. The individual types of income and expenditure of the budget are in detail described in this part and the budget is discussed in detail in the practical part in the specific case of the town Habry. The influence of the amendment to the law on budgetary allocation of taxes to the budget of the town Habry is analyzed in the practical part, which is the main outcome of this Bachelor thesis. The budgets and final accounts provided by the town Habry were the source for this work and professional resources focused on this issue were the source in the theoretical part.
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Analysis of the impact of taxes on the management of municipalities in the in the Czech Republic on the example of municipalities of different size categories.
Brož, Jan ; Peková, Jitka (advisor) ; Silovská, Hana (referee)
The thesis is focused on the evaluation of budget selected municipalities, especially in the context of the law of RUD and its changes in recent years. In the theoretical part are included the main views on municipal financing systems in terms of centralization and decentralization and also outlined the development of the redistribution of taxes in the Czech Republic and its major impact on the communities in the Czech Republic using aggregate data. Here, the author points out, that it would be better to consider greater fiscal decentralization, together with fiscal autonomy. However, it doesn't go well with recent changes in RUD in the Czech Republic. The theoretical part is then analyzed selected municipalities (representing various size groups of municipalities in the Czech Republic) regarding the development and structure of their budgets and major influences having an impact. Even from these analyzes it is quite obvious that the Czech Republic is rather greater tax depending on the state of municipalities (which relates to the growth of shared taxes) and thereby weakening the share of own revenues for municipalities. This is the opposite trend of development compared to other western countries. The Czech Republic also occurs (through laws RUD) to strengthen revenues for small and medium-sized communities, often at the expense of larger ones. These changes could actually lead to weakening of cooperation between the public and private sectors, as well as an inefficient financing and management of public funds for municipalities in the country.
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The impacts of legislative changes on revenues of small munucipalities
Brožová, Jitka ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
The Bachelor thesis deals with the analysis of legislative changes that affect the revenues of municipalities from shared taxes, revenues from taxes on real estate and revenue from local taxes. The theoretical part describes the basic apparatus and is characterized by changes which have occurred in the law on budget of destination taxes with effect from the 1. 1. 2008, in the law on real estate tax with effect from the 1. 1. 2008, 1. 1. 2009 and 1. 1. 2010 and in the law on local charges with effect from the 1.1.2010. Practical part analyzes the effects of the legislative changes mentioned above, on tax revenues of the three selected municipalities. The last part compares tax revenue among the municipalities, and summarizes the views of the representatives of the municipalities. From the analysis it is evident that there has been an increase in tax revenues in all of the municipalities from the year 2008 and the gradual increase of revenues from taxes on real estate.
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