Daňové příjmy obce a jejich zhodnocení

Abstract

The aim of this study is to analyze the incomes of the municipality Oskava with regard to changes in tax assignment. It mainly addresses the issue of tax revenue. The work is divided into three main parts. The first section contains basic information of the tax system in the Czech Republic, defines the tax structure, describes the duties and deals with the budget structure. At the same time has a concrete example of the village Oskava, it monitors and analyzes the evolution of tax revenue in the years 2006 - 2007 by each group of items. The second part deals with changes in the amendment to the budget allocation of taxes, describes and analyzes already on the example of community development Oskava tax revenue villages in the years 2008 - 2009. The third section compares the incomes of the municipality Oskava in the years before and after the amendment to the budget allocation of taxes, and monitor the impact of the amendment to the budget of the community and tax revenues.