Vliv místních poplatků na rozpočet obce

Abstract

The subject of this thesis is to analyze and evaluate the impact of local taxes on the municipal budget. It describes from a historical and contemporary perspective the three selected municipalities - Libina, Nový Malín and Rapotín. For every municipality are listed individual local fees that municipalities keep records and administer. For every single local fee is listed local ordinance that establishes a fee, the fee amount and payment due. For the local tax for collection and transportation of municipal waste is assessed the impact of revenue from taxpayers, minucipality expenses and impact on the municipal budget.