Role místních poplatků v rozpočtech vybraných obcí

Abstract

The bachelor thesis focuses on the role of local fees in the budgets of selected municipalities. The selected municipalities are Medlov, Šumvald and Újezd, which all belong to the same microregion. The goals of the bachelor thesis are divided into main and minor. The main goal is focused on local fees in selected municipalities in the years 2017-2021, and the minor goal is focused on the general management of municipalities in terms of income and expenses of selected municipalities in the years 2017-2021. These goals were achieved by methods of analysis, synthesis, induction and comparison. Regarding the main goal, a research question was also stated, which was that the volume of selected local fees is, on average, comparable in all of these selected municipalities, and a limit of 10% was set for this comparability. The research question was confirmed because the averages of the municipalities ranged within the specified 10%. Furthermore, the main objective analyses the shares of local fees in total and tax revenues. Local fees in the selected municipalities contribute to the total revenue: 1.4% for the municipality of Medlov, 1.5% for the municipality of Šumvald and 1.9% for the municipality of Újezd, and tax revenues: 1.7% for the municipality of Medlov, 2% for the municipality of Šumvald .8% and for the municipality of Újezd 3.2%. The solution to the sub-goal includes an evaluation of the economy and proposals to increase the income of selected municipalities.