Vývoj daňových příjmů a dotací v rozpočtech vybraných obcí

Abstract

This bachelor thesis is focused on the development of tax revenues and subsidies in the budgets of selected municipalities in the Jeseník region. The aim of the bachelor thesis is to evaluate the development of tax revenues and revenues from received subsidies in the budgets of selected municipalities and mutual comparison of these two types of income in the period 2015-2019. The first part of this bachelor thesis is theoretical and contains a description of basic issues concerning the position of municipalities in the area of public administration and the rules of municipal economy. The second part of this bachelor thesis is empirical and contains the characteristics of municipalities and their economy with a focus on tax revenues and revenues from received subsidies of selected municipalities and subsequent comparison of these revenues from several points of view. At the end of bachelor thesis follows the evaluation of findings, verification of the established hypothesis and a summary of the results.