Zhodnocení role nedaňových příjmů v rozpočtech vybrané skupiny obcí

Abstract

The diploma thesis deals with the issue of non-tax revenues in the budgets of a selected group of municipalities. The aim of the work was to evaluate the role of non-tax revenues in the budgets of municipalities in the Czech Republic, in the Olomouc region and in the district of Šumperk. Correlation analysis was used for the research question of whether non-tax revenues increase with the growth of tax revenues. The task was also to verify the hypothesis that non-tax revenues form a small part of municipal budgets, using a ratio analysis of vertical analysis. Another goal was to predict the share of non-tax revenues for the years 2020, 2021 and 2022 in all monitored areas using regression analysis. The ratio of own income and total income, by calculating the degree of financial self-sufficiency, found that municipalities are almost at the ideal limit of self-sufficiency. Although, as economists admit, in combined fiscal federalism, municipalities cannot be self-sufficient.