Význam daně z nemovitých věcí pro rozpočet vybrané obce

Abstract

The theme of this diploma thesis is Improtance of Tax from Immovable Property for Budget of the Selected Municipality. For the subsequent analysis of this issue, the municipality Frýdlant nad Ostravicí, was chosen. The theoretical part presents definitions of the main terms from the field of immovable property tax, the budgetary procedure of the Czech Republic and the theory which solves the impact of taxation on the market mechanism. The theoretical part also explains history of taxation of immovable property all over the world and in the Czech Republic and legal arrangements in the field of significant constructional elements of the immovable property. The opening of the practical part deals with collecting taxes from immovable property in the Czech Republic, basic characteristics of the municipality we have chosen, including its budget. At the end of this work, tax revenue from immovable property for budget of the municipality is analyzed and recommendations for the Frýdlant nad Ostravicí to carry out the optimization of the immovable property tax are included.