Postavení majetkových daní ve veřejných rozpočtech

Abstract

Role of Property Taxes in Public Budgets

The content of this work was the topic of evaluation of property tax revenue in public budgets. The theoretical part discusses the general taxes that are levied in the Czech Republic, including a detailed description of the property taxes. The practical part of an analysis of property taxes, including changes, and their yields, which were followed by time series graphically displayed and evaluated. Another subchapter was paid to the budgetary allocation of taxes in municipalities with focus on real estate tax, which is important for the budgets of municipalities and stable source of revenue. The conclusion summarizes the main findings of my thesis. Further confirmed the hypothesis and that its property tax revenues are not able to compete with other direct taxes.