Daň z nemovitostí a místní poplatky jako součást příjmů rozpočtu obce

Abstract

This dissertation is focused on real estate taxes and local fees as a part of incomes of two selected towns – Valašské Meziříčí and Vsetín. A partial target of the thesis is to verify if, and to which extent municipalities use the option to affect the level of real estate tax and local fees. The second partial goal is to check what is the portion of the mentioned taxes and fees in total incomes to the budget of the selected towns. The main aim is to find out if the mentioned tax incomes are able to create the core of the town budgets and if their amount indicates a positive or negative trend. The hypothesis of the thesis is a claim that the portion of real estate tax and local fees in the towns incomes within 2009 - 2013 was increasing. The hypothesis was not confirmed. The dissertation is devided into theoretical and practical parts. The first one is focused on economical management of municipalities and its basic rules. The practical part describes both tax incomes – real estate tax and local fees into details. The thesis conclusion is composed of proposals and recommendations coming from the analysis of the obtained information and records.