Zhodnocení faktorů ovlivňujících daňové příjmy obcí

Abstract

The thesis deals with tax revenues of municipal budgets and the factors influencing these revenues. Municipality are partitions by population size. Population size are: 0-50 habitants, 51-2 000 habitants, 2 001- 30 000 habitants and municipality with more that 30 000 habitants. City Brno, Ostrava and Plzeň are analyzed separately. The hypothesis is verified that says that with the growing number of inhabitants the tax revenues of municipality also increase, due to the coefficient of gradual transitions. Methods were used for data collection, analysis and synthesis. The second chapter deals with the theory of budgeting, taxes and budget determination of taxes. The third chapter deals with the analysis of tax revenues of size categories of municipalities. The last chapter deals with the evaluation of the analysis.The hypothesis was reected in the work. In the case of personal and corporate income tax revenue and value added tax, the smallest municipalities do not have the smallest revenues, which is due to aktors such as cadastral area, number of pupils and number of employees.