Místní a správní poplatky jako součást daňových příjmů obcí

Abstract

The purpose of this work is legislation of local and administrative fees in the Czech Republic. The theoretical part describes the basic concepts and laws. There is made the analysis of local and administrative fees on basic of legislation – generally obligatory regulations and laws in practical part. On the example of one particular municipality there is described influence of local and administrative fees on municipal tax revenues. There are explained differences between both types of these fees as economical so legislative side. There is evaluated outcome of this analysis at the conclusion.