Vliv daně z nemovitostí na příjmy obcí

Abstract

The thesis focuses on the issues referring to the financing of local authorities, budget tax determination and the budget being the main tool of municipality administration. It analyses the basic structure of revenues and costs of a municipal budget and factors influencing the volume of municipal revenues. Moreover, it aims at property taxes, defining the basic terms, current legislation in this field, administration and property tax collection in the Czech Republic and other European Union countries. The analytic part covers administration in 10 Czech municipalities over 8 years. The selection of municipalities was based on their population levels and introduction of property tax local coefficient. It describes the structure of revenues from the budget point of view as well as the changes of property tax revenue based on the modification of property tax by the means of introducing a local coefficient. The conclusion deals with the evaluation of administration development of the chosen municipalities from the perspective of both tax and overall revenues and the influence of the property tax coefficient on the tax itself. It also focuses on considering the land registry influence on the tax revenue and comparing the tax property revenue in terms of the population and per 1 hectare.