Správa místních poplatků ve vybraných obcích

Abstract

This bachelor thesis deals with local fees and their analysis in villages Milíkov and Bukovec. The theoretical part describes assessment and determination of local fees in municipalities. The practical part deals with an analysis of the local fees concerning tax incomes in villages from 2011 to 2016. The main goal of this work was to evaluate the development of local fees administration in chosen villages Milíkov and Bukovec, focusing on types of local fees, amount of local fees and income from local fees from 2011 to 2016.