Struktura daňových příjmů statutárního města Prostějov a jejich význam v rozpočtu

Abstract

The aim of this Bachelor thesis is to evaluate the development of tax revenues of the statutory city of Prostějov in the period 2011–2021. Tax revenues constitute the largest group of total municipal revenues. The theoretical part of the thesis focuses on topics related to the municipality, the state administration, territorial self-government, scope of the municipality, etc. It also focuses on the municipal budget, municipal revenues, especially tax revenues, municipal expenses, etc. The analytical part first deals with concepts related to the methodology of the bachelor’s thesis, i.e. the description of the statutory city of Prostějov and the characteristics of the methods used, then it focuses mainly on the horizontal analysis of the tax revenues of the municipality. The graphs show the development of individual revenues over the period and compare their structure in the first and last year of the analysis. Based on the analysis it was found that the total revenues depend the most on the tax revenues, and mainly thanks to them, they have an increasing tendency.