Zhodnocení sazeb a výběru místního poplatku ze psů v okresu Nový Jičín

Abstract

The objective of the bachelor thesis are local dog fees in municipalities of Nový Jičín district. The aim of the bachelor thesis is to evaluate the position of the local dog fee, analyze rates and revenues of local dog fee in selected municipalities of Nový Jičín District. Methods used in the thesis are analyze, synthesis and comparation. In the theoretical part are described concepts such as public administration, local government, the status of municipalities, municipality budget and their authorities. Further local fees which municipalities can revenues are defined. In the practical part are municipalities divided into five categories according to population. In each village rates of local dog fee to 1.1.2018 are determined and compared within the category. One category representative is always determined and is showed its tax revenues and revenues from local fees. This analyze helped to compare all of category representatives because revenues from local fees are expressed by percentage of tax revenues. Then three provisions are suggested to avoid problems with revenues a local dog fee. The aim of the thesis was fulfilled and at the end of the work we outlined how the thesis could continue.