Zhodnocení vybraných daňových příjmů obcí ve vybraném okrese

Abstract

The diploma thesis is focused on selected tax revenues of municipalities, as importance of the municipal budgets in the system of public budgets is constantly growing. The aim of the thesis is to identify the use of local fees and real estate tax in the Frýdek-Místek district. The theoretical part is focused on the fundamental principles of public budgets, characteristics of municipalities and their management including revenue and expenditure aspects. The practical part contains brief characterization of the Frýdek-Místek district and substantial analysis of revenues from real estate taxes, local fees and secondary taxes on gambling for the period 2009-2018. Three defined hypothesis can be confirmed or refuted These hypothesis are related to income from property tax and so-called tourist fees, but also to use of the fee for appreciation of building land and its connection to the construction of water supply or sewerage. Last but not least, based on the findings, four recommendations are defined not only for the state legislative authorities, but also for municipalities. To these recommendations can be included increase of the real estate tax rate or setting of individual coefficients increasing tax liability and others.