Nově navrhovaný systém rozpočtového určení daní na příkladu obce

Abstract

The thesis is focused on local governments, especially municipalities. This study focuses on comparing the current system of tax allocation and the newly proposed system that is going to be approved and adopted. At the beginning of the thesis I focus on issues of local governments. The thesis describes the structure of regions and municipalities as well as institutions and electoral process for admission to the municipal councils. Then it deals with the municipal budget, its structure, the budget law and above all with revenues and expenditures of the LOCAL authorities. In the practical part the existing budgetary tax allocation of taxes is described and then the new system of budgetary tax allocation, which is in the approval process, is outlined. The comparing of these two systems is done on the example of the selected village called Řeka. The thesis also shows an accurate overview of how much money is available to the municipality at the moment and how much money will be available after the approval of the new system. The conclusion is devoted primarily to outlining other potential progress of budgetary tax allocation and problems that may arise and cause the approval or disapproval of the new system.