Zhodnocení sazeb a výběru místního poplatku za svoz komunálního odpadu v okresu Frýdek-Místek

Abstract

The bachelor thesis deals with the evaluation of rates and local fee collection for municipal waste collection in selected municipalities of the Frýdek-Místek district for the period 2013-2017 and their share in the total income of local fees to municipal budgets. The theoretical part describes the relationship between public finances in the Czech Republic, public budgets and then detail the status of all local taxes Public Administration in the Czech Republic. In the analysis of the local fee for municipal waste collection in selected municipalities, the thesis deals with the comparison of individual amounts of collected fees for municipal waste collection, their share in the total income of municipalities and an overview of income and expenditure per one inhabitant of the municipality. Based on the above findings they suggest ways to increase and improve efficiency in charging for municipal waste in selected municipalities in Frydek-Místek district.