Zhodnocení role daně z nemovitých věcí v rozpočtech obcí se statutem lázeňského místa

Abstract

The diploma thesis focused on the evaluation of the role of real estate tax in the budgets of spa towns in the years 2019–2023. The main aim is to compare the real estate tax per capita and the share in the total and tax revenues of individual municipalities classified into groups by the number of inhabitants. A partial aim is then to assess the comparability of the tax share indicators in the analysed municipalities as a whole with nationwide data and to analyse the use of the local coefficient in the monitored municipalities. The research showed that the real estate tax is not comparable between spa municipalities in the monitored period in individual groups of municipalities. This tax plays a different role in each municipality. The tax revenues are most different in small municipalities. The tax accounts for the largest share of municipal revenues in groups with a small number of inhabitants and the share decreases with their growth. It was also found that the role of the tax is slightly higher in spa towns than in all municipalities in the Czech Republic and, due to the growth of other taxes, the share of the tax in total and tax revenues decreases over time.