Analýza daňových příjmů obcí

Abstract

This Bachelor thesis deals with the analysis of tax revenues of municipalities. The goal of thesis is to analyse tax revenues of the city Brušperk from 2001 to 2013. The first chapter focuses on the definition of local governments as part of the public administration. The next chapter is pays attention to public budgets, budgetary policies and budget structure. It also deals with municipal budgets and their tax revenues. Finally, it discusses the development of budgetary determination of taxes. The practical part analyses the tax revenues of the city Brušperk, including aspects affecting the size of the income. Based on the analysis it was found, that the largest share of tax revenue belongs to shared revenue, which the municipalities are unable affect. These revenues are dependent on the amount of redistribution on the basis of budget tax assessment, legislative changes, population and other aspects. Other revenues, on which municipalities may have an affect on, represented in small numbers.