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Tax Assignment
Jirsová, Daniela ; Sedmihradská, Lucie (advisor) ; Gajdošová, Eva (referee)
This thesis deals with the tax assignment in the Czech Republic. The main aim of the thesis is to evaluate the causes and effects of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The first chapter refers to fiscal federalism and fiscal decentralization, the second chapter is focused on municipalities as territorial self-governing units and the third chapter describes the tax system in the Czech Republic and the development of the tax assignment since 2001. The first part of the practical section of the thesis concerns with an analysis of the development of municipal revenues from personal income tax, which comes from personal income tax returns. The second part of the practical section contains an analysis of the impacts of Act No. 391/215 Coll., which changes the Act on Tax Assignment. The main cause, which led to the amendment, was a gradual reduction of municipal revenues from personal income tax. This reduction happened due to legislative changes. The amendment should have a positive impact on the majority of municipalities.
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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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The impacts of legislative changes on revenues of small municipalities
Hylská, Ludmila ; Sedmihradská, Lucie (advisor) ; Matějka, Václav (referee)
This diploma thesis deals with legislative changes in tax revenues of municipalities since 2001. The changes in the shared taxes and property taxes are considered. The aim is to evaluate the legislative changes related to tax revenues of municipalities and to evaluate their impact on tax revenues of the three selected small municipalities. The theoretical part of the thesis covers the legislative changes that have occurred in the law on the tax assignment and law on the tax of real estate over the last ten years, and amendment to law on the tax assignment with the expected effect from 1 January 2013. The practical part consists of an analysis of tax revenue of three selected small municipalities and their development in response to legislative changes. The last part of the thesis summarizes the most important findings. In this thesis, I came to the conclusion that in every of the three analyzed municipalities the revenues from shared taxes and from property taxes increased over the period of interest.
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Financing of municipalities in France
Pavlíčková, Kateřina ; Sedmihradská, Lucie (advisor) ; Hartlová, Alena (referee)
This thesis deals with funding methods of municipalities in France. The first part of this thesis is theoretical, it introduces fundamental terms and theories, regarding funding of municipalities, problems of budget setting and components, which can form revenue side of the budget. At the beginning of the second part I introduce the structure of municipalities in France. The main objective of this thesis is detailed characterization of revenues, that these municipalities collect, and their subsequent analysis. For this reason I answer these questions: What revenue sources are collected by municipalities, what are the most important revenue sources, how individual revenue sources evolve over time, whether there is in this country the tendency to strengthen the financial autonomy of municipal authorities or rather the state tends to finance municipal authorities through subsidies. At the end of this thesis, I have compared the system of municipal financing in France and in the Czech Republic and made some recommendations, how could the Czech system be reformed.
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Tax assignment in a selected country
Veselá, Klára ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
Tax assignment is an important element of public finance and its system determines the character of providing public services. This bachelor thesis describes tax assignment in Ireland and income of local governments, resources of the income, possibilities of influencing its volume and ways how to gain this income. Further, the thesis characterizes tax authority of local governments, possibilities and ways how to fill their budgets. The thesis contains examples of services provided by local governments and structure of income of represantives of each type of local government.
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Tax assignment between the years of 2001-2007
Bechníková, Eva ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
Tax incomes of the municipalities in the Czech Republic create about half of their total revenues and therefore I deal with the way how these incomes are assigned to municipalities. The aim of this thesis is to describe the tax sharing system which was in force between 2001 and 2007 and to analyze the changes of the coefficients of community size categories between the years of 2001-2007. The majority of tax incomes is distributed on the basis of these coefficients. The coefficient is determined according to number of inhabitants and it increases with the growth of the inhabitants. The first part of the thesis deals with tax autority, classification of the tax incomes of the municipalities and description of the redistributive system of the taxes, which flow into the state budget. The second and the last part analyzes the changes of the coefficients of community size categories between the years of 2001-2007. The results of the analysis show that the impact of the coefficients of community size categories on the shares of the municipalities on the total tax incomes from the state budget is relatively considerable.
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