Uplatňování místních poplatků u obcí s pověřeným obecním úřadem okresu Ústí nad Orlicí

Abstract

This master thesis is discussing the application of various local fees in cities Letohrad and Jablonné nad Orlicí. In the introduction the basic rules for economy of communities are outlined where the basic characteristics of the lower local government units, categories of municipalities and their authorities are introduced and rules of basic economy structure and municipal budgets are described. Next Letohrad city is basicly characterised together with the closer definition within the district. The economy of city is analysied according to the species composition of the sort and the budget and its amount is outlined. These findings are applied in the context of the Jablonné nad Orlicí city and subsequently the final comparison of observed data is done. In the fundamental part of this thesis the various local fees are characterized and these finding are then put in practise with Letohrad city and Jablonné nad Orlicí city. Unused fees and their possible implementation is also characterised. Finally revenue of fees in both cities per capita is analysied because of a better comparison.