Postavení daňových výnosů statutárního města Ostravy v celkových příjmech

Abstract

The thesis surveys the structure of tax revenues in the budget of the Statutory City of Ostrava. The theoretical part presents a characteristic of the public sector from the perspective of public budgets, the process of their setting, approval and checking. It also describes the budget structure of the Statutory City of Ostrava in terms of both its revenue and expenditure items.

The practical part deals with an analysis of changes in tax rates of the physical person income tax, the corporate income tax, the value added tax as well as the Act on Budget Determination of Taxes and their effect on tax revenues of the Statutory City of Ostrava in the years 2005-2009.