Zhodnocení role daně z nemovitých věcí v rozpočtech vybraných obcí Olomouckého kraje

Abstract

The theme of this bachelor´s thesis is "Evaluation of Real Estate Tax in the Budgets of Selected Municipalities of the Olomouc Region". The introduction deals with the general characteristics of taxes, as well as terms such as municipalities, budgets and municipal powers. The next section focuses on the explanation of the real estate tax act and the description of the legal possibilities of municipalities. One part of this thesis informs about the evaluation of the use of the municipalities´ statutory powers in the application of local coefficients in the Czech Republic including the Olomouc region in 2013-2017, which may influence the amount of real estate tax collection in municipal budgets. The main purpose of this thesis is to evaluate the real estate tax in four selected municipalities of the Olomouc Region and to evaluate the yield of this tax in the budget when introducing various possible legal coefficients in the municipality. The selected municipalities are Rejchartice, Branná, Dolní Studénky and Šumperk. These differ from each other by the number of inhabitants, cadastral area and the amount of buildings and lands on their territory. In these selected areas of the Olomouc Region, there are model examples of a possible increase in real estate tax income in the budget of specific municipalities with the foundation of various statutory coefficients that municipalities may settle on their territory on the basis of a generally binding ordinance issued. At the end of the thesis, the reader of this work can obtain an analysis of these model examples and work evaluation there.