Vliv daně z nemovitostí na rozpočet obce

Abstract

In my bachelor work I engage on the influence on the Real Estate Tax to the Budget of Municipality. The Real Estate Tax belongs to the group of property tax and its history dates to the middle ages. Duty of paging this tax grows out of possession or user relationship to the property or real estate. This tax is very important for the municipality not only that all profit comes to the budget of municipality but also this tax in influenced by obligatory announcements. In its possibilities is limited mot only the structure of the property its and buildings in the municipality and their potentional exemption of law but also the population. In the first chapter I engaged in the Real Estate Tax, possibilities of ways of the submission tax return of the Real Estate Tax and paging of it. Second chapter is concentrated on characteristic of the municipality and its authorities. Also there analysed revenues of municipality where I concentrate on income taxes of municipality. In the last chapter you can find calculation of the Real Estate Tax which is influenced by recent announcement in the both municipality. Also you can find there recommendation of increase in profit of this tax. The main aim of my work was found out the influence of the Real Estate Tax to budget of municipality. This tax not belongs to the most important revenue, but it´s the only revenue which is influenced by announcements.