Rozpočtové určení daní a jeho vliv na hospodaření obce

Abstract

Bachelor thesis is based on the budgetary allocation origin of taxes in theCzech Republic during 2004 - 2008, as on the changes impacton the revenue of the municipality. A budgetary analysis allocation of the taxes is focused on a shared taxes by the municipal budget. Shared taxes represent major legislative measures changes in tax revenues. Bachelor thesis introduction is devoted to the historical aspects of the tax system origin and basic principes , as the roles of established taxes and taxes classification.