Význam místních poplatků pro hospodaření obcí

Abstract

The aim of the „Significance of Local Charges for the Financial Management of Municipalities“ thesis is to analyze and evaluate the system of local fees in the municipal budget. The theoretical part deals with explanation of basic terms, defines the position of fee revenues in local budgets and focuses on the characteristics of individual local fees. In the practical part fee revenues from local fees over the last seventeen years are analyzed emphasizing the explanation of observed anomalies in the amount of collected funds within the lives of individual LF. Further on the thesis includes an analysis of revenues from LF concerning six specific medium large Czech cities for the last calendar year and attempts to determine which local fees are deployed most frequently or conversely rarely and which LF are seen from a fiscal perspective as the most significant or on the contrary as the least significant. In conclusion possible improvements are proposed.