Daňové příjmy vybraných obcí

Abstract

Bachelor thesis describes and compares the development of tax revenues of six randomly selected villages from 2006 to 2010 years. For comparison I selected these Moravian-Silesian Region: Dobrá, Palkovice, Hukvaldy Staříč, Žabeň and Krásná. This thesis focuses on the comparison of tax revenue collected from the proceeds of municipal income taxes and taxes on personal income from employment and functional benefits, income tax self-employed, taxes on personal income withholding tax at special rates, taxes on corporate income tax and corporation tax, which is payable by the municipality itself. This thesis describes the development of these revenues first individually for each type of tax revenue and finally adds the receipts and compare again, always in per capita. The work provides at least some of the factors that might in the period affect the amount of tax revenue compared selected municipalities.