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Revenue Autonomy of Municipal Budgets
DVOŘÁKOVÁ, Aneta
The aim of this bachelor's thesis is to determine and to assess the state and development of the level of revenue autonomy of municipalities in the Czech Republic. The topic of the bachelor's thesis is part of the issue of public finances and fiscal decentralization; therefore, the literary research of the thesis is devoted to these terms. With the main goal, this work is devoted to three sub-goals. It concerns the characterization of the revenue, expenditure and balance of the municipalities, the comparison of the autonomous revenue of municipalities Krtov and Pec pod Sněžkou and the preparation of an overview of the autonomous tax revenue of the municipalities in countries, that are members of OECD. For all municipalities in the Czech Republic, rate of revenue decentralization, an indicator of revenue autonomy, an indicator of tax autonomy are calculated, and the development of autonomous revenue of municipalities in the Czech Republic is commented here. For size groups of municipalities, the share of autonomous revenue per inhabitant and the degree of revenue autonomy are compared.
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Tax Competition in the USA and in the European Union
Búry, Tomáš ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The subject matter of the thesis is a comparative analysis of the possibilities of tax competition in the USA and in the European Union. It aims to compare the extent and form of the tax competition within these systems. The thesis consists of five parts. At the beginning, the term tax competition is examined and the possibility of a distinction between fair and unfair tax practices is explored. In the next part the analysis of the US tax system with a focus on competition in the area of direct and indirect taxation is carried out. The third part provides similarly structured analysis of the tax competition in the EU. The fourth part presents the evaluation and the comparison of the tax competition in both systems. The final part concludes with certain normative recommendations for the future of the EU tax system which are made with respect to their applicability for current deliberation of the reform of the taxation in the European Union. The performed analysis yielded interesting results. Contrary to the expectations, it was determined that the tax competition in the US was more intense than in the EU and the tax practices used by some US states included at least the same level of unfairness as those used by some member states in the EU.
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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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Tax powers of municipalities in the Czech Republic for property tax
VOZKOVÁ, Lenka
This thesis deals with the taxation powers of municipalities in the ČR property taxes. The thesis is divided into the theoretical and practical part. The practical part describes the property tax in the budgets of municipalities and the powers that municipalities can use to adjust the tax base or tax rates. The goal of this thesis is to systemize the use of tax powers in the real estate tax by municipalities in the country. A sub-goal is to map and analyze individual tax powers municipalities have available to assess the extent of their use and effectiveness.
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