Role místního koeficientu daně z nemovitých věcí v rozpočtech vybraných obcí

Abstract

The aim of the diploma thesis is to evaluate the role of the local real estate tax coefficient in the budgets of selected municipalities through a change caused by the choice of the local coefficient according to § 12 of Act No. 338/1992 Coll. The role is evaluated through changes in the number of local coefficients and through a change in the income of municipalities (in percentage terms) in the years 2013 - 2020. The survey showed that changing the local coefficient is more important for small municipalities. With the growth in the number of residents, the importance of the change in the local coefficient decreases.