Zhodnocení role daně z nemovitých věcí v rozpočtech statutárních měst

Abstract

The diploma thesis deals with the analysis of the role of real estate tax in the budgets of statutory cities in the years 2012-2022. First, it begins with a more general theory of taxes and the tax system in the Czech Republic, then the tax on immovable property is analyzed with greater focus. The practical part is divided into two chapters and begins with an analysis of the management of statutory cities in the Czech Republic and a comparison with the management of the state budget of the Czech Republic. The next part is mainly devoted to the effect of the real estate tax on the total and tax revenues of the budget of statutory cities. In this part, the shares of real estate tax on the total and tax revenues of statutory cities and their growth rates are examined. It is also addressed whether these shares are comparable in statutory cities of comparable size. At the end of the work, the most significant differences and findings are presented, a comparison and analysis is made.