Hospodaření vybraných měst s rozšířenou působností se zaměřením na daňové příjmy

Abstract

The thesis deals with the basic segmentation of local government units and selected cities with extended powers Bohumín and Orlová in. The purpose of the thesis is to give the insight into the economic activities of selected cities, focusing on the development of tax revenues in the period 2009-2013, in which there is closely monitored the evolution of individual tax revenues, local and administrative charges. Hypothesis 1 - direct taxes as one of the component of tax revenue forms most profitable part of the total tax revenue. Hypothesis 2 – local charges in the cities of Orlová and Bohumín have increasing character in the observed period. There was used method of temporal comparison in the thesis, which is utilized in the chapter three and four, where there is elaborated the economic analysis for the period of 2009-2013. This analysis is extended with the table and graph attachments that help to specify determined problem in more detail. The analysis includes incomes, expenses, but also the most important factors that influence their development. Chapter four is focused on the development of tax revenues in the cities of Orlová and Bohumín. In this chapter there are elaborated only parts with most significant influence on the tax revenue.