Význam místních poplatků v rozpočtu vybraných obcí

Abstract

The aim of the dissertation is to evaluate the importance of the local fees in the budget of selected municipalities. A partial target of this thesis is to investigate the local fee, which is introduced in the territory of all monitored municipalities, where the rates, incomes and percentage shares of the local fee in the tax and total incomes of these selected municipalities are evaluated. The dissertation is divided into three parts excluding an introduction and a conclusion. The first part, theoretical, explains concepts such as public administration, territorial self – government, municipality and its management and local fees. The second, application part is focused on the analysis of the local fees in the budget of the monitored municipalities in the period 2009-2018. The last, third part deals with the evaluation of results, suggestions and recommendations for the analysis of the local fees in the budgets of the monitored municipalities.