Daň z nemovitých věcí a analýza rozpočtu obcí v České republice

Abstract

The bachelor thesis focuses on the importance of the real estate tax and its significance for the budgets of municipalities in the Czech Republic. The aim of the thesis was to analyze the revenues and expenditures in selected municipalities and the importance of the real estate tax in the budget and financial management. In the first practical part, publicly available data on municipalities in the areas of taxation and financing were compiled, analysed and compared. In the second practical section, changes in real estate tax rates and their impact on the budgets of the municipalities under study were assessed.