Zhodnocení vybraného místního poplatku v obcích okresu Opava

Abstract

This bachelor thesis deals with local charges. The thesis is divided into two parts, theoretical and practical. The aim of the bachelor thesis is evaluation of the selected local fee in municipalities of the Opava district. The theoretical part explains terms such as public administration, self-government, municipality and its budget. The practical part deals with the analysis of the rates of the local dog fee in the individual selected municipalities. The method of vertical and horizontal analysis was used to achieve the objective. At the end of the thesis was taken recalculation of the local fee income per capita and subsequent comparison between selected municipalities and submitting a proposal for possible improvement.