Poplatky za uložení odpadů v rozpočtech obcí

Abstract

The diploma thesis is focused on the landfill tariffs in municipality budgets and aims to evaluate its impact on municipal budgets for the period 2018-2022. The first part of the thesis is devoted to the theoretical description of municipal management - the definition of municipal budget revenues and expenditures, the budget process, budget composition, as well as individual environmental fees that are part of municipal budgets. In the next section, the methodology of solving the hypotheses is described, the main and sub-objectives are described. In the last part, the fee is analysed at the level of the Czech Republic, at the level of regions and at the level of individual municipalities. Last but not least, the ability of the fee to significantly influence the economy of the selected municipality and its dependence on the selected variables is analysed.