Rozpočtové určení daní se zaměřením na obce v České republice

Abstract

This thesis deals with the development and the present system of tax earnings allocation of the state budget to the municipalities of the Czech Republic. It monitors changes in tax earnings of selected municipalities of Šumperk district (Šlégov, Leština and Zábřeh) which have been caused by the amendments to the municipal budgetary tax allocation since 2013 in comparison to the real tax earnings in 2012. It analyses the rules of the municipal budgetary tax allocation in Slovakia and simulates its use in the three municipalities mentioned above through a practical application. Based on the Czech and Slovak rules it proposes a new model of the municipal budgetary tax allocation. The results of their application in Czech conditions and possible impact on municipal management are presented on monitored municipalities, which were selected as the representatives of size categories. Using the single-factor anova method applied on a sample of twenty-three towns and municipalities it proves a low functionality of the merit principle of the Czech model used through motivational components of shared taxes. The analysis of individual rules of the municipal budgetary tax allocation outlines some possibilities and directions that depend on the degree of the application of individual principles.