Rozpočtové určení daní v České republice

Abstract

The aim of the thesis is a budget determination of taxes. It includes a complex system of dividing tax revenues to individual territorial self-governing units as to municipalities and regions. The thesis deals with a division of individual budgets and a definition of their importance. There is also described mechanism of making the state budget together with budget composition, incomes and expenses of this type of budget. The budgets of territorial self-governing units are inseparable part of the budget determination of taxes; therefore there also is analysed basic aspects of a municipality and a region taking in consideration their management. The thesis is also focused on basic changes in a field of budget determination of taxes. A crucial part of the thesis is devoted to proposed changes and impacts of theses changes on a system of budget determination of taxes. The author there suggests possible changes of the system and also the way how to increase tax income of a municipality. Last but not least, there is also mentioned budget determination of taxes of our neighbours in Slovakia.