Zhodnocení role místních poplatků ve vybraných obcích

Abstract

The subject of this thesis is the role assessment of the local fees in selected municipalities for the period 2012 – 2016. In the theoretical part of this bachelor´s thesis the basic terms concerning the given issue are explained. The municipality as a public law corporation, its organs and authorities are there characterized. The theoretical part is dedicated to the history of chosen municipalities, their demographic data and further to the particular local fees characteristics. The practical part is focused on the role of particular local fees in the budgets of the selected municipalities during the period under review. The system of local fees is reviewed then and the recommendations for improvement of the local fees system of selected municipalities are listed.