Fiskální politika a hospodaření vybraných obcí v České republice a Slovenské republice

Abstract

The diploma thesis focuses on management of selected municipalities in Czech republic and Slovak republic. Aim of the thesis is to analyse effectivity of the property management of each municipality and to describe the complexity of the application of budgetary allocation of taxes. The thesis is divided into 4 parts. The first two parts are theoretical and contain explanation of the problem area based on law and regulatory rules of each country. The practical part of the thesis is focused on selected municipalities in Czech republic and Slovak repubic and describes their budget management and tax allocation.