Faktory ovlivňující výnos daně z nemovitých věcí v rozpočtech obcí

Abstract

The diploma thesis focuses on Immovable Property Tax and selected factors influencing its yield in the Budgets of Municipalites. The aim of the thesis is to evaluate selected factors, determine the strength of the dependence of these factors on the amount of tax and tax analysis for the period of 2014-2018. The theoretical part describes the taxes and the tax system of the Czech Republic, explains the Immovable Property Tax and the economy of municipalities. In the practical part selected factors are evaluated according to regions and groups of municipalities. Furthermore, the strength of the dependence of factors that affects the amount of real estate tax is derived.