Vliv daňových zákonů na příjmy obce

Abstract

The aim of this study was to analyze the management of selected municipality for the period of 5 years, namely 2005 – 2009 and how changes in tax laws affecting municipal revenues also. The first, theoretical chapter focuses on the status of municipalities in the Czech Republic. What are the types of municipalities, what their bodies and how they contribute to the formation of the budget. Budget itself, its creation, revenue and expenditure side, the rest is devoted to this chapter. The second part describes the concrete municipality Stará Ves nad Ondřejnicí, its history, current developments and amenities. Analysis of management this municipality in the past 5 years found that even small changes in laws affecting the income of the municipality may have a major impact on the budget itself. The chapter also deals with the comparison of actual and approved budget for that year, and subsequent comparison with other years. The last chapter evaluates the changes in tax revenue in the municipality. Each type of income tax has its own Law on Income Tax, the Value Added Tax Act or the property tax. Changes in these laws were analyzed and it was subsequently shown how they impact on the community budget itself.