Analýza výnosů z rozpočtového určení daní v České republice

Abstract

The thesis is focused on revenues of budgetary allocation of tax in the Czech Republic. In the first part of the thesis the municipalities and its economy are characterized. The second part of the thesis deals with the fiscal federalism theory and the fiscal decentralization theory, then the budgetary process, revenues and expenses of territorial budgets and budgetary allocation of taxes and its development are described. In the last part of the thesis the revenues of the budgetary allocation of tax of the selected municipalities are analysed. The selected municipalities are Horní Suchá, Havířov and Ostrava, term of 2010 – 2015 is analysed. Municipalities are characterized, then percentage part of the shared taxes is calculated. Tax revenues are analysed and compared with other municipalities and compared among the selected municipalities.