Zhodnocení příjmů z místních poplatků vybrané kategorie obcí

Abstract

This thesis focuses on the assessment of local tax revenues of a selected category of municipalities. The theoretical part deals with the introduction of public administration, describes in more detail the economy of municipalities and its instruments, the individual stages of the budget process and the structure of municipal budget revenues, analyses in more detail tax revenues, specifically individual revenues from local fees, their determination and administration, which are the main topic of the whole study. It deals with the general procedure of the solution, describes the period under study, characterizes the selected municipalities and describes the methods and procedures used. The practical part is devoted to the analysis of the revenues of municipalities of the Czech Republic and selected municipalities in the Olomouc Region in the monitored period 2018-2022, which are in the categories of 10,001 and 20,000 residents. Finally, a summary of the observed incomes of individual municipalities and observations on the results are presented.