Zhodnocení výnosů a role daně z nemovitých věcí v rozpočtech vybraných obcí Moravskoslezského kraje

Abstract

This diploma thesis deals with the issue of revenues in the budgets of selected municipalities of the Moravian-Silesian Region in the years 2010-2016 and is devoted to taxes and their functions, the tax system in the Czech Republic, the history of property tax, newly tax on real estate, the subject of this tax land, buildings and units), the determination of the tax base, despite the list of rates. Attention is also paid to individual actors in determining and selecting real estate tax. An important role here is played by the fact that rates are increased and the basic, special and local coefficients are in place. The main objective is to evaluate the role of the real estate tax in municipal budgets in the Opava district in 2010-2016 and to assess the share of real estate tax per inhabitant in total income and tax revenues of municipalities in the Opava district. At the same time, the hypothesis that the tax revenue of real estate in% volume of tax and total income is not different for municipalities.