Role poplatků v rozpočtech obcí Baška a Palkovice

Abstract

The thesis work is focused on the assessment of the role of local, administrative and user fees the municipality Baška and Palkovice. The main aim of this work is to evaluate the importance of revenue from local, administrative and user fees in selected municipalities budgets. The purpose of the work is to analyze the contribution of individual fees for selected territorial budgets and propose recommendations. Part-the goal is to evaluate the management of selected municipalities in the years 2011-2015, which is the management of local budgets zoom is close enough. The thesis work is divided into theoretical and practical part. In the theoretical part describes the rules of territorial self-government. In the second chapter, which begins with the practical part is the analysis of the management of selected municipalities in the years 2011-2015. Analysis of management lies in the distribution of income and expenditure of local budgets, broken down by type and sector budgetary classification tracks. The third chapter focuses on the characteristics of local issues, administrative and user fees and the assessment of the role of these fees for the territorial budgets. The conclusion summarizes the findings and proposed recommendations for territorial budgets.