Zhodnocení vybraných daňových příjmů měst v České republice a Slovenské republice

Abstract

The diploma thesis deals with local taxes and fees of the Czech and Slovak Republic, which were applied in their territory by selected district cities in the period 2014-2018. The theoretical part characterizes not only public administration and public budgets, but also the definition of taxes and fees, including additional characteristics. The practical part is focused on the comparison and subjective evaluation of selected local taxes and local fees in selected district cities of the Czech and Slovak Republic. The conclusion was devoted to a summary of the results, according to the calculations of individual indicators. The method of descriptive analysis and comparison is especially used in the practical part. To determine the achieved results will be used the method of deduction at the end of the diploma thesis.