Faktory ovlivňující příjmy z daní obcí ve velikosti 1 až 2 tisíce obyvatel

Abstract

The diploma thesis is focused on the municipal tax revenue, which represent the most significant source of their budget. The theoretical part deals with characteristics of municipalities, budget, budget structure focusing on generic classification aspect and budgetary allocation of taxes. There is also an analysis of tax revenues of all municipalities in the Czech Republic, selected categories of municipalities in the size of 1 000 to 2 000 residents and five selected municipalities belonging to this category. Size income from taxes depends not only on the amount of taxes collected but also on the type of tax and on various factors. The aim of this diploma thesis is precise evaluation of the impact of these factors. For the analysis was selected category of the municipalities in the size of 1 000 to 2 000 residents and five municipalities belonging to this category.