Daň z nemovitostí a místní poplatky jako součást příjmů rozpočtu obce

Abstract

The thesis deals with the issue of property tax and local taxes as part of the municipal budget revenues. The aim is to verify whether and to what extent municipalities use the opportunity to affect the amount of property tax and local taxes in practice and also how these revenues participate in the total revenues of a particular municipality or which part of the municipal budget tax revenues form. The aim is also to find out on the particular municipality´s model whether municipality can fully financially support on these two tax income, in other words, whether they are able to form a central pillar of the municipal budget. The first part of the thesis deals with the description of the economy of municipalities in the Czech Republic. There are also described the individual functions of municipalities, their classification, municipal authorities and their financing. The second part deals with the general definition of property tax and local taxes under the current legislation of the Czech Republic. The third part deals with the analysis of property tax and local taxes in the particular municipality Hnojník.