Faktory ovlivňující výnos daně z nemovitých věcí vybrané skupiny obcí

Abstract

This thesis analyzes the factors influencing real estate tax revenue in a selected group of municipalities. Selected factors include the local coefficient, the number of employees in the municipality and the size of the cadastral area. The analysis first focuses on all municipality size categories and then examines in more detail the 4th size category, which includes municipalities with 500–1000 inhabitants. From this category, 20 municipalities are selected based on extreme values of real estate tax revenue per capita. Using statistical methods, the study identifies which selected factors have the greatest impact on the real estate tax revenue.