Význam výnosů z daně příjmů fyzických osob v rozpočtu vybraných obcí

Abstract

The subject of this thesis is the importance of income tax revenues in selected municipal budgets. The aim of the thesis is to identify personal income tax and evaluate its revenues in relation to the municipal budgets of selected municipalities. The first focuses on the rules of municipal management with an emphasis on tax revenues, which specifies the public sector, public administration, municipality, municipal financing and the general definition of taxes with the characteristics of personal income tax. The next part of this thesis deals with the analysis of income tax revenue in selected municipalities. For these purposes, 17 municipalities were selected, which are located in the district of Karviná. The monitoring period was set at 10 years from 2010-2019. Two municipalities have the status of a statutory city, five municipalities have the status of a city and the others the status of a municipality. The last part is devoted to the evaluation of results, comparison of the results of municipalities with each other, proposals and recommendations. The information, which is this analysis based on, were obtained from from available and verified Internet sources and professional publications related to the topic.