Daň z nemovitostí ve vybrané obci

Abstract

The purpose of this thesis is analysed an importance and a ratio of the real estate taxes on revenue collection and total revenue of a municipality Čeladná on the base of the data from tables and charts. To analyse a level of the real estate tax before and after implementation of a local ratio. Continue with a demonstration of an impact on an implementation of this ratio towards to the municipal budget. In condition of the Czech Republic the real estate tax yield goes purely into the budgets of municipal authorities, it has reference to the entrusted tax. In such a way the real estate tax emphasize a connection between a municipality and a tax-payer.

The estate owners, who levy the real estate taxes, are usually interested in the municipality development. The villages frequently point out that they don't have practically any opportunities to affect the high of the real estate tax in spite of the fact that the real estate tax is a entrusted tax. The valid amendment since 2008 have afforded a big tax competence which help them by way of the local ratio to increase the real estate tax yields.

The next issue which was specified by councils is the tax administration because all taxes are controlled by the tax office, the municipality don't have the opportunity neither to check or control the real estate tax. The municipal offices don't have the competence to point out the tax offices, e.g. for change of the usage of piece of land, spreading of the building structure, etc. On the other hand the tax office can't point out them to the case of the default of tax, therefore the councils don't have information about the eventual default of tax. The moving of the control of tax administration to separately municipality could be financially intensive and on the top of that the incurred cost would exceed the collected amounts from the real estate tax.