Místní poplatky a jejich uplatnění ve městě Hlučín

Abstract

The evaluation of economy in the City of Hlučín can be found in this thesis focused to dealing with the revenues from fees between the years 2007 and 2011. There are two parts – a theoretical and a practical. In the first part – the theoretical one – there is the chapter ”Municipality and its Position in the Public Sector“, where the basic terms, the general features of the municipality, the composition of the revenue and expenditure part of the budget, compilation of the final accounts, and the financial resources are explained. In the second – the practical part – there are two chapters: ”Economic Analysis of the City of Hlučín“ and “Valorization of Local Fees and their Management in the City of Hlučín”. Here, we can learn about the history and contemporaneity of the City as well as we can make ourselves acquainted with economic analysis of the City of Hlučín between 2007 and 2011. The valorization of local fees introduced in the City of Hlučín, the fulfillment their fee duty and payments, is quoted in the next part. Finally these fees are evaluated and proposals as well as recommendations are raised. In order to reach the aim, a hypothesis was set – i.e. if the City of Hlučín reaches comparable financial means from the revenues of the local fees (expressed in %) compared with the average of all municipalities in the Czech Republic. This is compared both with the tax revenues and the total ones.