Analýza dopadu změn místního koeficientu na výši daně z nemovitých věcí ve vybraném městě

Abstract

The diploma thesis deals with the analysis of the impact of the change of the local coefficient on the amount of real estate tax in the selected city. The thesis is divided into theoretical-methodological and application-verification part, which are divided into three chapters. The first chapter following the introduction defines the tax system of the Czech Republic and some related selected concepts of tax theory. The following chapter describes the position of territorial self-governing units in the tax system of the Czech Republic. Furthermore, this chapter contains information on the authorities, competence and management of territorial self-governing units. The last chapter deals with the impact of the change in the local coefficient on the city's income. The chapter also includes the characteristics of the city of Paskov and its authorities and the reasons leading to changes in the local coefficient. The conclusion of the chapter is devoted to the author's own opinion and possible future development.