Vliv změn rozpočtového určení daní na hospodaření statutárních měst Brna, Ostravy a Plzně

Abstract

The thesis is focused on the characteristic of fundamental changes in budgetary allocation of taxes and their effect on the financial management of the statutory cities of Brno, Ostrava and Pilsen. The aim of this work is to define the legislative framework of the budgetary allocation of taxes , but also an analysis of tax revenue not only of these cities but also their comparison with the development in the Czech Republic for a period of 2007 - 2013. To reach the objective output of conclusion, methods of analysis, synthesis and comparison are employed. The theoretical part records the history of the budgetary allocation of taxes rules development and general rules of the financial management of municipalities. The purpose of this section is to introduce the primary issues and gain general knowledge. The practical part deals with an overall analysis of the financial management of Brno, Ostrava and Pilsen in connection with the changes in budgetary allocation of taxes and subsequent detailed assessment from the development point of view of an individual taxes in relation to the Czech Republic. Based on the information gathered, the final part is devoted to a summary of findings and evaluation of selected economic indicators.