Zhodnocení místních poplatků ve vybrané skupině obcí

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Vysoká škola báňská - Technická univerzita Ostrava

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This bachelor thesis is dedicated to matters of local fees in selected group of minucipalities, specifically in Úsov, Moravičany and Bohdíkov. It deals with tax revenues analysis asi form of individual types of local fees in municipalities in ages 2012-2018. The first part is dedicated to theoretical knowledge in the given issue. It clarifies working of public self-governing units, describes compilation of public budgets and defines incomes of municipalities. Next part evaluates treatment with the fees in years 2012-2018 through the agency of percentage share. In the last part of thesis is comparison of individual selected articles of incomes between given municipalities.

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local fee, municipality, municipal budget, public administration, autonomy, revenue, tax revenue, rate, coefficient

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