Vliv daně z nemovitých věcí na daňové příjmy obce

Abstract

The theme of this bachelor thesis is the Impact of Tax from Immovable Property on the Village Tax Revenue. For the subsequent analyses of this issue, we have chosen the municipality of Frýdlant nad Ostravicí.

The theoretical part presents definitions of the main terms from the field of immovable property tax, such as tax basis, taxpayer, tax rate, etc. The theoretical part also explains the significance the local coefficient has on the municipality.

The practical part is focused on a concrete modeling of the impact of immovable property tax on the tax revenue of the municipality. The opening of this part deals with the characteristics of Frýdlant nad Ostravicí, including its budget. Subsequently, significant constructional elements of the immovable property tax are elaborated on in individual steps, including graphic processing.

At the end of this work, it is recommended how Frýdlant nad Ostravicí should carry out the optimization of the immovable property tax, proceeding from the material acquired from the municipal authority.