Finanční správa z pohledu převodu výnosů některých daní územním samosprávným celkům v ČR

Abstract

This thesis is focused on the theme of local administrative units of the Czech Republic, their financing and also on tax administration. Since 1st January 2013 entry into force of an amendment to the law on budgetary determination of taxes by changing the amount of shared taxes flowing into the budgets of municipalities. The aim of this study is to compare budgetary determination of taxes before and after the reform.