Místní poplatky v rámci hospodaření obcí

Abstract

Local Fees in Term of Financial Management of Municipalities

My thesis is focused on the local fees in term of financial management of municipalities. The system of local fees currently consists of nine local fees.Revenue from such fees belongs to the village which manages these fees. Local fees are optional in nature, which means that some of them the village can but does not have to establish. Further on some of these fees may not be establish for specified fee entities. However, local fees must not be discriminatory. In the thesis are chosen, compared and analyzed two villages: Třanovice and Hnojník. These villages are very similar in size and population therefore is possible to compare them. The aim of the Bachelor's thesis is analysis of the management of these villages from a point of view of the type of income and expense between 2007 and 2011, where are analyzed and compared their managements through the basic economic indicators. The second part deals with the evaluation and management of villages Třanovice and Hnojník through the calculation per capita. The crucial part of the work are those local fees, where is compared the high of rates in compared villages as well as the level of income to the village budget from the local fees. The individual data are compared graphically in absolute values and calculated per capita. The levying of local fees belongs to the specific villages’ rights through which are realized revenues. Such revenues are incomes of the villages’ budgets. However, in their general sense the fees revenues represent relatively small part of villages’ budgets.