Místní poplatek z pobytu v rozpočtech obcí

Abstract

Goal of my bachelor thesis is evaluate local fees in selected municipalities. Thesis contains theoretical and practical parts. Theoretical part is devided into Local fees in municipalities´ incomes and Local residence tax. Chapter about local fees in municipalities´ incoms is devoted to public administration in Czech republic, local goverments, municipalities´ goverments and their budgets.Another chapter describes local residence tax , where you can find not only local residence tax itself but also development and determination of local fees as a whole. Practical part is devoted to analysis a evaluation of local fees in 2015-2020. This part is devided into analysis local fees in Czech republic, Pardubice region a chosen municipalities from Pardubice region. At the end of practical part of my thesis there will be overall evaluation of my analysis.