Faktory ovlivňující výnos daně z nemovitých věcí ve vybraných obcích Olomouckého kraje

Abstract

This diploma thesis deals with the analysis of factors affecting the property tax revenue in selected municipalities of the Olomouc Region. The theoretical part presents the legislative framework of property tax, explains the principles of local coefficients, and characterizes the basic determinants of municipal tax revenues. The practical part includes an empirical analysis based on correlation research, which examines the relationships between property tax revenue and factors such as the introduction of a local coefficient, the area of the cadastral territory, the number of inhabitants, and the price of agricultural land. The results show that the most significant factor influencing the growth of tax revenue is the active use of the local coefficient under § 12 of the Property Tax Act, which shows a very strong positive correlation with the amount of revenue. The area of the cadastral territory also has a positive, although less significant, impact, while the correlation with the price of agricultural land and the number of inhabitants has proven to be very weak or negligible. A key role in the differences between municipalities is played by the structure of real estate and the specific tax policy of municipalities, especially in the field of tax burden differentiation through local coefficients. The thesis brings empirical findings that can serve as a basis for municipalities of the Olomouc Region as well as other local governments in optimizing tax instruments and planning fiscal policy in order to improve own-source revenues and enhance fiscal self-sufficiency.