Hospodaření Statutárního města Ostravy se zaměřením na výběr daně z přidané hodnoty

Abstract

The aim of this bachelor thesis is to analyse and evaluate the financial management of the statutory city of Ostrava with the focus on the collection of VAT. The thesis is divided into theoretical and practical part. The theoretical part focuses on the clarification of basic terms relating to municipalities and their financial management. The practical part deals with the financial management of the statutory city of Ostrava and analyzes the receipts and expenditure of the municipal budget.