Role poplatku z pobytu v rozpočtech vybraných lázeňských obcí

Abstract

Bachelor thesis is focused on the local residence fee. The aim of the work is to evaluate the role of local fee in spa towns. The work is divided into a theoretical and a practical part. The theoretical part of the bachelor's thesis is dedicated to the self-administration of the municipality, the budget of the municipality, the classification of income and expenses in the budget and the local fee. The practical part is divided into two parts. The first part is devoted to the analysis of fees from dogs and from public spaces. The second part deals with the analysis of the residence fee and their income, which flow into the municipality's budget in 2017 - 2021. In the end, the role of the stay fee is evaluated, from dogs and form public spaces. In the work, It was found that the residence fee is an important part of the budgets for smaller municipalities. The work also points to a drop in income in 2020 due to covid-19.