Zhodnocení sazeb a výnosů místního poplatku ze psů ve vybraném okrese Moravskoslezského kraje

Abstract

The bachelor thesis deals with the evaluation and analysis of the local dogs fee in selected municipalities of the Frýdek-Místek district, in the monitored period 2013 - 2018. The district is divided into municipalities with extended powers and for each of them there are two municipalities falling within their competence within the delegated scope. The aim is to compare twelve municipalities, their rates of local dogs tax, its changes, what these changes have brought with them and what is the tax income of this fee in each municipality. In conclusion, all the essentials are summarized in one chapter, which includes suggestions and recommendations for improvement.