Místní poplatky a jejich uplatnění v obci Chotěbuz

Abstract

Thesis concentrates on local taxes problem. The taxes are being applied on a specific example in Chotebuz. The content of the thesis is an aspiration to interpret an application of the local taxes in Chotebuz. The aim of my paper is to point out an issue of their implementation, tax-collection and exaction of particular local taxes. Further, my paper deals with how the changes in tax rates would affect the economical situation of Chotebuz. Particular local taxes are analyzed in detail during the five-year period of monitoring (2006 – 2010). The taxes are consequently evaluated. I have also stated the possibilities of the changes in particular tax rates which could help the Chotebuz to raise its earnings.