Analýza daňových příjmů vybraných obcí České republiky

Abstract

This thesis aims to analyze the tax revenues of selected municipalities in the Czech Republic in 2013-2018. Three cities, which are statutory cities, have been selected for comparison, namely České Budějovice, Olomouc and Liberec. The cities were chosen according to a comparable number of inhabitants and also because each of them is located in a different self-governing region. The thesis uses the method, data analysis, comparison of obtained data and descriptive method. Part of the thesis contains the characteristics of the municipality, the different types of taxes that the municipality pays and also deals with the budget determination of taxes. The thesis contains tables showing municipal incomes by regions in 2014-2017. It also contains graphs that compare individual tax revenues of selected statutory cities in 2013-2018.