Role daně z nemovitých věcí v rozpočtech obcí

Abstract

The bachelor thesis deals with real estate taxes and its influence on the budget of municipalities in the Czech Republic. It deals with the introduction of a local coefficient in the municipalities of the Czech Republic as of 1.1.2014. The main purpose of the thesis is to confirm the importance of introducing a local coefficient for increasing the income tax on real estate in selected municipalities of the Moravian-Silesian Region in 2008 - 2015. A sectional purpose of the thesis is to evaluate the role of the real estate tax in the budgets of the municipalities of the Czech Republic in 2011-2015. The theoretical part defines the basic concepts of the disassembled topic. It describes the tax system in the Czech Republic, budgeting of taxes and then the construction of the real estate tax, its basis, subject and taxpayers. The first objective of the practical part is the share of real estate tax in the total income of municipalities in the monitored period. Next objective is the proceeds of real estate tax in selected municipalities of the Moravian-Silesian Region with the introduction of the local coefficient in the monitored period. Then an analysis of the budgets of municipalities of the Moravian-Silesian Region with an established top local coefficient is analyzed. At the end of the thesis are evaluated the results and achievement of the stated goals.