Hospodaření obce se zaměřením na místní poplatky

Abstract

Bachelor´s work „Financial management of chosen village focused on local fees“ research financial management of the city Hradec and Moravici. As the first the work presents to the reader rules of financial management of the villages in The Czech Republic, define local fees established in the villages in The Czech Republic and then acquired information apply to conditions of the city Hradec nad Moravicí, in which analyze financial management of the city during years 2009-2013 by using desriptive and comparative methods. It was found out that incomes form local fees represent 2,4-3,9% for the city Hradec nad Moravici during choosen period. The main part of these incomes from local fees represents the fee for „Municipality Waste“, which is approx. 85% from total incomes from local fees. The second more important local fee till 2012 (from 1st January 2012 villages lost their authority to collect this fee) the „Fee for Operatting Winning, Playing Device“ From 2012 the second more important local fee it has become the „Fee from Dogs.“ Other local fees represent only small income for the city.