Daňové příjmy obce

Abstract

The bachelor thesis discusses Tax Revenues of the Municipality. The thesis consists of these 3 main sections – theoretical part, analyse and final proposal. The theoretical chapter focuses on the local municipality, its taxes as well as tax revenues. The analysis concerns on tax revenues of municipality Zábřeh in years 2008 – 2011. It takes care of height and trends of particular tax revenues and charges. Circumstances which take effect on the particular tax revenues are introduced. These have substantial effect on the total revenues of the municipality budget. The goal of the thesis is to propose some ways, how to level up tax revenues into the city budget of Zábřeh. Possibilities are described in the proposal section and they deal with taxes and charges. The thesis clearly indicates that increment of revenues is possible especially through business support and through increment of tax rate immovable property.