Místní poplatky jako příjmy obcí

Abstract

This bachelor thesis is focused on the local fees as one of the revenues of municipal budgets. The aim of the work is to evaluate the role of local fees in a selected group of similarly large municipalities and to compare with similar municipalities at the Czech level, but also with the total income of all municipalities in the Czech Republic. The theoretical part is devoted to the budget process, budget structure and aspects of revenue and expenditure classification, but also individual local fees. The practical part deals with the analysis of municipal revenues from local fees in a five-year period. Revenues from local fees are analyzed in total for the entire Czech Republic, but also for individual regions and selected groups of municipalities at the level of the Moravian-Silesian Region and the Czech Republic. Finally, the role of local fees is evaluated.