Daň z nemovitých věcí jako součást příjmů rozpočtu obce

Abstract

The bachelor thesis focuses on real estate tax which is characterized by the fact that all revenues come to the municipality where the real estate is located. The goal of the thesis is to find out what the share of the real estate tax is as income to the municipal budget and to analyse how the municipality can influence the real estate tax for its benefit. The introductory part describes the system of taxes and the state tax system, direct and indirect taxes, which are the income of the municipal budget. The next part defines the tax on immovable property according to the valid legislation and the way in which it is possible for the municipalities to allow legislation to regulate the proceeds of the tax on immovable property. The development of the collection of real estate tax in the selected village and the examination of the level of the current income in municipal budgets is recorded in the last part of the work. Furthermore, the amount of real estate tax is analysed in case of change of the coefficients according to the powers of the municipality in accordance with the Real Estate Tax Act.