Zhodnocení role místních poplatků v rozpočtech vybraných lázeňských obcích v letech 2014-2023

Abstract

The thesis analyzes the significance of local fees in the budgets of spa municipalities in the Czech Republic from 2014 to 2023. Research demonstrated that local fees do not constitute a dominant source of tax revenue (maximum of 26% for Karlova Studánka), however, significant differences exist in the fee structure among individual entities. The key revenue source is the local accommodation fee, which accounts for up to 83% of all local fee revenue in some entities. Correlation analysis revealed strong positive relationships between the accommodation fee and the local admission fee (0.76) and between the fee for the use of public space and the local admission fee (0.73). The Kruskal-Wallis test confirmed the hypothesis regarding the influence of spa entity size on the amount of local fees per capita - smaller entities collect on average four times higher fees than larger entities. The COVID-19 pandemic caused a significant decrease in fee revenues in 2020. The thesis recommends optimizing the structure of local fees and implementing electronic systems for more efficient collection and registration of accommodation fees.