Vývoj daňových příjmů města Bílovec

Abstract

This bachelor's thesis deals with the development of tax revenues going to the budget, based on the example of one particular city. The aim of the work is to evaluate the development of tax revenues of the Bílovec city between years 2010 and 2019 in the context of the municipality's total income. The subject is evaluation of the size of the share of the individual groups in the context of this city's total tax revenue. The theoretical part defines the position of municipalities in the public administration of the Czech Republic and other basic concepts related to the income of municipalities in the budget structure, such as the distribution of income according to the sectoral classification. The horizontal and vertical analysis method is used to assess the development of tax revenues. The first method is representation of changes in the period of 10 years and this method is implemented through a year-on-year index which expresses the change in the given period compared to the previous one. Intention of the vertical analysis is to express the percentage share to one selected base which for these purposes is total revenue. Based on the results and their comparison the development of tax revenue is evaluated in the context of total revenue of the municipality. The conclusion of the work provides an assessment of the evolution of the different groups tax revenue in the municipality's budget, within the tracked period.