Zhodnocení významu místních poplatků ve vybraných obcích

Abstract

This bachelor thesis focuses on analyzing the significance of local fees in selected municipalities of the Zlín Region during the period 2019 to 2023. The main objective is to evaluate the role of local fees in municipal budgets and identify differences between individual towns through an analysis of revenues and a comparative assessment. The theoretical part defines key concepts related to public administration, describes the structure of municipal budgets, and outlines the characteristics of individual types of local fees. The practical part concentrates on the revenue analysis of four selected towns, namely Valašské Meziříčí, Kroměříž, Uherské Hradiště and Vsetín, and assesses the share of each fee in total municipal revenues. The conclusion summarizes the main findings, highlights differences in revenue structures, and provides recommendations for more effective management of local fees.